Personal Tax Return & Self Assessment Training

This module introduces learners to the UK Self Assessment system and the purpose of the SA100 tax return.

• What Self Assessment is
• Who needs to submit a tax return
• Understanding the SA100 form
• Understanding UTR and Government Gateway access
• Tax year dates
• HMRC registration process
• Online filing and paper filing
• Individual responsibilities and agent responsibilities

HMRC confirms that taxpayers must tell HMRC by 5 October if they need to complete a tax return for the previous tax year and have not sent one before, or have registered before but did not need to send one for the previous year.

Learners will understand the key Self Assessment deadlines and how late filing or late payment can affect taxpayers.

• Registering for Self Assessment
• Paper tax return deadline
• Online tax return deadline
• Payment deadline
• Payments on account
• Balancing payment
• Late filing penalties
• Late payment interest and charges
• Amending a submitted return

For the 2025/26 tax year, HMRC states that paper tax returns must be received by 31 October 2026, online tax returns must be submitted by 31 January 2027, and the tax due must be paid by the relevant deadline.

This module explains what information and evidence is needed before preparing a tax return.

• P60, P45 and payslips
• P11D benefits
• Self-employment income and expenses
• Rental income records
• Bank interest and dividend records
• Pension contributions
• Gift Aid donations
• Student loan deductions
• CIS deduction statements
• Business mileage and travel records
• Receipts, invoices and bank statements
• Record retention and audit trail

Good record keeping is essential because taxpayers may need records to complete their tax return correctly and respond to HMRC checks.

Learners will understand how personal tax is calculated and how different income types affect the final tax liability.

• Personal Allowance
• Taxable income
• Tax bands and rates
• Adjusted net income
• PAYE tax already deducted
• Savings income
• Dividend income
• Pension income
• Marriage Allowance overview
• Tax reductions and reliefs

This module focuses on employment income and the employment supplementary pages.

• Employment income reporting
• Multiple employments
• Director salary
• P60 and P45 entries
• P11D benefits
• Company car and fuel benefits overview
• Employment expenses
• Mileage claims
• Professional subscriptions
• PAYE tax deducted
• Student loan deductions

HMRC uses the SA102 employment supplementary pages to record employment income when filing an SA100 tax return.

This module supports learners in understanding tax returns for sole traders and self-employed individuals.

• Self-employed income
• Trading allowance overview
• Cash basis accounting
• Turnover and business income
• Allowable business expenses
• Disallowable expenses
• Working from home claims
• Motor expenses
• Capital allowances overview
• Profit and loss calculation
• Loss relief overview
• National Insurance considerations

HMRC guidance explains that SA103 supplementary pages are used to record self-employment income on an SA100 tax return.

This module explains how to deal with UK property income.

• Rental income
• Allowable property expenses
• Repairs versus improvements
• Finance costs overview
• Jointly owned property
• Property losses
• Furnished holiday letting overview
• Landlord record keeping
• Completing SA105 property pages

HMRC guidance explains that the SA105 UK Property pages are used where an individual receives income from UK land and property.

Learners will understand how to report common investment income.

• Bank and building society interest
• Taxed and untaxed interest
• Dividend income
• Dividend allowance overview
• Savings allowance overview
• Director-shareholder considerations
• Income from shares
• Investment income reporting

This module introduces the basic treatment of Capital Gains Tax within Self Assessment.

• What Capital Gains Tax is
• Disposals of assets
• Residential property disposals
• Private residence relief overview
• Reporting gains through Self Assessment
• 60-day UK residential property reporting overview
• Capital gains records
• Losses and exemptions overview

This module focuses on common claims and tax reliefs.

• Personal Allowance
• Marriage Allowance overview
• Pension contributions
• Gift Aid
• Employment expenses
• Professional subscriptions
• CIS deductions
• Trading allowance
• Property allowance
• Student loan deductions
• Tax refunds and overpayments
• High Income Child Benefit Charge overview

Learners will be introduced to the most common supplementary pages used alongside SA100.

• SA100 main tax return
• SA101 additional information
• SA102 employment
• SA103 self-employment
• SA104 partnership overview
• SA105 UK property
• Capital Gains pages overview
• Foreign income overview
• Choosing the correct supplementary pages

HMRC provides guidance on completing the SA100 return and reporting income, reliefs and repayments for the relevant tax year.

This module prepares learners for the upcoming Making Tax Digital requirements for sole traders and landlords.

• What Making Tax Digital for Income Tax is
• Who will be affected
• Digital record keeping
• Compatible software
• Quarterly updates
• Final declaration process
• Preparing sole traders and landlords
• How MTD changes tax return workflows

HMRC confirms that Making Tax Digital for Income Tax becomes mandatory in phases: from 6 April 2026 for qualifying income over £50,000, from 6 April 2027 for qualifying income over £30,000, and from 6 April 2028 for qualifying income over £20,000.