EFIS 14, March 2020 : Inheritance Tax / Inland Revenue

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Important Notice: 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.

In supplying identical versions of SA100-110, SA800-804 and SA900-907 for the 2019/2020 tax year, we wish to emphasise that these forms should only be used in accordance with HMRC’s policy which applied to the 2007/2008 tax year and is briefly summarised below.

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.

The forms listed can be submitted on behalf of individuals. SA100 is the main form supplemented by SA101–SA110.

SA100 - Self Assessment - Tax Return
SA101 - Self Assessment - Additional Information
SA102 - Self Assessment - Employment
SA102M - Self Assessment - Ministers of Religion
SA102(MLA) - Self Assessment - Northern Ireland Legislative Assembly
SA102(MP) - Self Assessment - Parliament
SA102(MSP) - Self Assessment - Scottish Parliament
SA102(WAM) - Self Assessment - The National Assembly for Wales
SA103F - Self Assessment - Self-Employment (Full)
SA103L - Self Assessment - Lloyd’s Underwriters
SA103S - Self Assessment - Self-Employment (Short)
SA104F - Self Assessment - Partnership (Full)
SA104S - Self Assessment - Partnership (Short)
SA105 - Self Assessment - UK Property
SA106 - Self Assessment - Foreign
SA107 - Self Assessment - Trusts Etc.
SA108 - Self Assessment - Capital Gains Summary
SA109 - Self Assessment - Residence, remittance basis etc
SA110 - Tax Calculation Summary

The forms to be used by a partnership are referred to below. SA800 is the main form, supplemented by SA801-SA804, as appropriate.

SA800 - Self Assessment - Partnership Tax Return
SA800(PS) - Self Assessment - Partnership Statement (Full)
SA800(TP) - Self Assessment - Partnership Trading and Professional Income
SA801 - Self Assessment - Partnership UK Property

SA802 - Self Assessment - Partnership Foreign
SA803 - Self Assessment - Partnership Disposal of Chargeable Assets
SA804 - Self Assessment - Partnership Savings, Investments, and Other Income

The forms listed concern trust estates. SA900 is the main form, supplemented by the other forms SA901-SA923, as appropriate.

SA900 - Trust and Estate Tax Return
SA901 - Trust and Estate Trade
SA901L - Lloyd's Underwriters: Income from Membership of Lloyd's
SA902 - Trust and Estate Partnership
SA903 - Trust and Estate UK Property

SA904 - Trust and Estate Foreign
SA905 - Trust and Estate Capital Gains
SA906 - Trust and Estate Non-residence
SA907 - Trust and Estate Charities
SA923 - Estate Pension Charges etc

All these amended tax return forms should be used to file tax returns from 6th April 2019 until 5th April 2020.

For details of field amendments please go to: www.oyezforms.co.uk/fieldchanges

INFORMATION - SUPPORT CASES
You can no longer use email to submit support cases. Please register an account for the Customer Support Portal or telephone 03300 602 102 (Option 1) to log any support queries.

Forms affected

SA103L	Self Assessment Lloyd's Underwriters	New/Amended
SA923	Estate Pension Charges ETC	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
SA110	Tax calculation summary	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 Residence, remittance basis 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	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.