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Last EFIS release: 14/2012 (March 2012)

Form status: Deleted

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 SA900-923 for the 2011/2012 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.

For Individuals - SA100 is the main form which is supplemented by SA101 - SA110.

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 - SA923, as appropriate.

Form SA100C has been discontinued and will automatically be removed from your system(s).

Finally, minor field tabbing and macro amendments have been made to IHT100(ALL) and IHTC4(S).

All forms come into force on 6th April 2012 except for forms IHT100(ALL) and IHTC4(S) which can be used immediately.

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