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EFIS 30, June 2008 : Inheritance Tax / Inland Revenue

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Important Notice:

1. These revised Self Assessment forms should only be submitted where either your client or your firm’s practice cannot file them online in accordance with HMRC’s policy.

2. If you qualify to use these updated forms, the forms SA100 - SA109 require you to be running OyezForms V9.01A or later in order to reproduce them to HMRC's specification. Click here for program upgrade information.

In his report on the “Review of HMRC Online Services”, Lord Carter of Coles recommended that H.M. Revenue and Customs (HMRC) should only process the Income Tax Self Assessment returns online for the 2007-2008 tax year.

This means that HMRC will no longer approve computer-generated paper “substitute” Self Assessment tax returns in order to encourage professionals and tax agents to file online for the current tax year which began on 6th April 2008.

HMRC’s Commissioners have issued directions under regulation 3 of the Income and Corporation Tax (Electronic Communications) Regulations 2003 and electronic returns are prescribed under sections 8(1H), 8A(1F) and 12AA(3E) of the Taxes Management Act 1970.

However, HMRC has allowed a concession for people who cannot file their tax returns online which HMRC estimates is 1% of all taxpayers. For this small minority, HMRC will accept “identical” SA forms which mirror the online versions.

In supplying identical versions of SA100-109, SA800-804 and SA900-907, we wish to emphasize that these forms should only be used in accordance with HMRC’s new policy for the 2007/2008 tax year.

In other words, practitioners should only submit these identical forms where their client’s tax return cannot be filed online. HMRC reserves the right to withdraw this concession if it is “abused” by professionals who could otherwise file online.

For Individuals - SA100 is the main form which is supplemented by SA101 - SA109.
For Partnerships - SA800 is the main form, supplemented by SA801 - SA804, as appropriate.
For Trust Estates - SA900 is the main form, supplemented by the other forms SA901 - SA907, as appropriate.

SA102M, SA102(MLA), SA102(MP), SA102(MSP) and SA102(WAM) replaces SA101M, SA101(MLA), SA101(MP), SA101(MSP) and SA101(WAM) respectively. SA103F and SA103S replaces SA103. SA104S replaces SA104.

Therefore, SA101M, SA101(MLA), SA101(MP), SA101(MSP), SA101(WAM), SA103 and SA104 need to be removed from your system(s).

Finally, we take this opportunity to include the IR40 which has been updated by HM Revenue & Customs. This form can be used immediately.

If you are not using Active Library, you will need to manually delete some forms. For deletion instructions, click here

Forms affected

SA101(MLA) Self Assessment - Nothern Ireland Legislative Assembly Withdrawn
SA101(MSP) Self Assessment - Scottish Parliament Withdrawn
SA101(WAM) Self Assessment The National Assembly (Supplementary Page) Withdrawn
SA101(MP) Self Assessment - Parliament Withdrawn
SA103 Self Assessment Self-Employment (Supplementary Page) Withdrawn
SA104 Self Assessment Partnership (Short) (Supplementary Page) Withdrawn
SA101M Self Assessment Ministers of Religion (Supplementary Page) Withdrawn
SA103L Self Assessment Lloyd's Underwriters New/Amended
IR40 Tax Repayment Form New/Amended
SA923 Estate Pension Charges ETC New/Amended
SA100C Self Assessment Charity New/Amended
SA103F Self Assessment Self-employment (full) New/Amended
SA102M Self Assessment Ministers of Religion New/Amended
SA102(MLA) Self Assessment Northern Ireland Legislative Assembly New/Amended
SA102(MP) Self Assessment Parliament New/Amended
SA102(MSP) Self Assessment Scottish Parliament New/Amended
SA102(WAM) Self Assessment The National Assembly for Wales New/Amended
SA103S Self Assessment Self-employment (short) New/Amended
SA104S Self Assessment Partnership (short) New/Amended
SA100 Self Assessment Tax Return New/Amended
SA101 Self Assessment Additional Information New/Amended
SA102 Self Assessment Employment New/Amended
SA104F Self Assessment Partnership (full) New/Amended
SA105 Self Assessment UK property New/Amended
SA106 Self Assessment Foreign New/Amended
SA107 Self Assessment Trusts etc. New/Amended
SA108 Self Assessment Capital Gains Summary New/Amended
SA109 Self Assessment Non redisence etc. New/Amended
SA800 Self Assessment Partnership Tax Return New/Amended
SA800(PS) Self Assessment - Partnership Statement (FULL) New/Amended
SA801 Self Assessment Partnership UK Property New/Amended
SA802 Self Assessment Partnership Foreign New/Amended
SA803 Self Assessment Partnership Disposal of Chargeable Assets New/Amended
SA804 Self Assessment Partnership Savings, Investments, and Other Income New/Amended
SA800(TP) Self Assessment Partnership Trading and Professional Income New/Amended
SA907 Trust and Estate Charities New/Amended
SA900 Trust and Estate Tax Return New/Amended
SA906 Trust and Estate Non-residence New/Amended
SA905 Trust and Estate Capital Gains New/Amended
SA904 Trust and Estate Foreign New/Amended
SA901 Trust and Estate Trade New/Amended
SA901L Lloyd's Underwriters: Income from membership of Lloyd's New/Amended
SA902 Trust and Estate Partnership New/Amended
SA903 Trust and Estate UK Property New/Amended

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.