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Last EFIS release: 30/2008 (June 2008)

Form status: Deleted

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