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RossH.M. Revenue and Customs (HMRC) usually sends out Self Assessment (SA) tax returns in April to specified individuals. They can be filled out electronically or on paper. They're used to report income and capital gains or to claim allowances or reliefs against your tax bill.
Not everyone receives SA forms. You can't complete SA forms without first asking the Tax Office. One, individuals who pay tax on earnings or pensions through the PAYE (Pay As Your Earn) System usually don't have to complete a tax return. Usually HMRC arranges with employers or pension providers to use the PAYE system to deduct any tax owed on income (including investment or rental income). Two, more complicated tax affairs and certain circumstances (self-employed, foreign income, company director, etc.) require completing tax returns.
Contact the Tax Office if you think you should complete a return but you've not received one.
For more information, go to the Self Assessment screen on H.M. Revenue and Customs' web site, www.hmrc.gov.uk/sa/index.htm.
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