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Last EFIS release: 31/2016 (March 2016)

Form status: Deleted

Range: Inheritance Tax/Inland Revenue

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 SA100-109, SA800-804 and SA900-907 for the 2015/2016 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 below can be submitted on behalf of individuals. SA100 is the main form which is supplemented by SA101 - SA110.

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.

All forms can be used immediately.

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