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EFIS 38, April 2021 : 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 2020/2021 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
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 2020 until 5th April 2021.
IHT30 and IR185TI have also been updated and are available for immediate use.

SA100 - Self Assessment Tax Return
SA101 - Self Assessment Additional Information
SA102 - Self Assessment Employment
SA102M - Self Assessment Ministers of Religion
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 Tax Summary
SA109 - Self Assessment Residence, remittance basis etc.
SA110 - Tax calculation summary
SA700 - Tax return for a non-resident company liable to Income Tax
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
SA900 - Trust and Estate Tax Return
SA901 - Trust and Estate Trade
SA901L - Lloyd’s Underwriters
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
IHT30 - Application for a clearance certificate
IR185TI - Statement of income from trusts

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

Forms affected

IR185TI Statement of income from trusts New/Amended
IHT30 Application for a clearance certificate New/Amended
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
SA103S Self Assessment Self-employment (short) New/Amended
SA104S Self Assessment Partnership (short) New/Amended
SA110 Tax calculation summary New/Amended
SA700 Tax Return for a non-resident company liable to Income Tax 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 Tax 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.