Employment and benefits
PAYE salary, taxable benefits, expenses and employment-related income are reconciled to year-end records.
Self Assessment brings an individual's taxable income, gains, reliefs and tax already paid into one annual calculation. For straightforward affairs that can be relatively simple; for directors, landlords, investors, internationally mobile individuals and taxpayers with several income sources, the return can involve multiple supplementary pages and interacting tax rules.
We approach the return as a reconciliation of the individual's complete tax position rather than a data-entry exercise. PAYE records, dividends, property income, self-employment, capital gains, foreign income, pension contributions and prior-year payments should agree with the figures ultimately submitted to HMRC.
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The tax return should reflect the individual's complete position for the year rather than treating each source of income in isolation.
The final liability depends on how different income sources interact with tax bands, allowances, reliefs and payments already deducted. The return should therefore reconcile to PAYE records, accounts, investment statements, property figures and any capital-gain computations before submission.
The service can cover an annual return, a first-time filing, an overdue return or a more complex return involving several supplementary tax schedules.
PAYE salary, taxable benefits, expenses and employment-related income are reconciled to year-end records.
Turnover, allowable expenditure, tax adjustments and relevant loss relief are brought into the personal return.
UK property profits, finance-cost treatment, losses and jointly owned income are reviewed where applicable.
Bank interest, investment income and company dividends are reconciled to the relevant tax bands and allowances.
Share, investment, business and other chargeable disposals are included where reporting is required.
Foreign income, foreign tax relief, residence status and SA109 reporting can be incorporated where relevant.
The return is built from supporting records, checked as a complete tax calculation and supplied for approval before submission.
We identify the income sources, tax documents, accounts, investments and claims required for the year.
Income, gains, tax deducted and relevant supporting schedules are checked before the return is finalised.
Allowances, tax bands, reliefs, payments on account and tax already paid are brought into the final liability.
The return and tax computation are provided for approval before electronic filing with HMRC.
Receiving income outside PAYE does not automatically produce the same filing requirement for every taxpayer, and receiving a notice to file creates a separate obligation that needs to be dealt with.
Self Assessment is also the mechanism used for many claims and international disclosures, including foreign income, residence pages, pension-relief claims and certain capital losses. Whether a return is needed should therefore be checked from the whole position rather than one income figure.
Current GOV.UK guidance sets out common circumstances requiring Self Assessment and other reasons a return may be needed.
Official filing guidance ↗HMRC's current guidance identifies supplementary pages for property, foreign income, capital gains, trusts and other tax matters.
Tax return guidance ↗For a 2025/26 return, the filing and payment dates now fall in the 2026/27 calendar period, so the filing deadline should not be confused with the tax year the return covers.
Payments on account can make a January bill appear significantly larger than the tax for the return being filed because the first instalment towards the following tax year can fall due at the same time as the balancing payment. A reduction claim may be possible where the following year's relevant liability is genuinely expected to be lower, but reducing payments too far can result in interest.
Current filing and payment dates for the 2025/26 tax return.
Official deadlines ↗HMRC explains how the two instalments are calculated and when they are not normally required.
Payment-on-account guidance ↗A personal tax return is often the reporting mechanism for a more specialised calculation. These pages deal with the underlying tax issue in greater detail.
The normal online filing deadline is 31 January 2027. Any balancing payment for 2025/26 is normally due on the same date.
HMRC must normally receive a paper 2025/26 return by 31 October 2026.
They are advance instalments towards the following year's Self Assessment liability. Each instalment is normally half of the relevant previous-year amount.
It may contain both the balancing payment for the completed tax year and the first payment on account towards the next tax year.
No. Being a company director by itself does not automatically create a filing requirement. The individual's income, gains, claims and any HMRC notice to file need to be considered.
A Self Assessment return can normally be amended within 12 months after its normal filing deadline. Older errors may require a separate claim or disclosure route depending on the circumstances.
Potentially, where the relevant following-year liability is genuinely expected to be lower. The revised estimate should be reasonable because interest can arise if payments are reduced excessively.
Outstanding returns should be reviewed promptly. Where income or gains also fall outside the normal return or amendment window, a separate HMRC disclosure may be required.