Category: FAQ

Foreign Tax Credit Relief If you earn income from another country while you are a UK taxpayer, you may find yourself paying tax twice on the same income. This can happen if the foreign country charges tax first and the UK also taxes that income as part of your Self Assessment tax return. Foreign Tax…

The SA106 form is the Foreign pages of a UK Self Assessment tax return. You use it to tell HMRC about income and gains that come from outside the UK. The form is completed alongside your main SA100 tax return, rather than being submitted on its own. Not everyone needs to complete SA106. It is…

If you receive income from property in the UK, you may need to tell HMRC about it through Self Assessment, and one of the forms you are likely to come across is the SA105 form. The name can make it sound more complicated than it really is, because SA105 is simply the property section of…

If you are self-employed in the UK and complete a Self Assessment tax return, you may come across two forms called SA103S and SA103F. Both are used to report self-employed income and expenses to HMRC, but they are designed for different types of businesses. The names can make them sound more complicated than they really…

Can I Do Tax Return Myself? Yes, you can do your own tax return in the UK if you are confident that you understand the rules and your tax affairs are relatively straightforward. HMRC provides an online Self Assessment service that allows you to complete and submit your return yourself. Many people successfully file their…

A Unique Taxpayer Reference (UTR) is a 10-digit number issued by HMRC to identify you for tax purposes. If you need to complete a Self Assessment tax return, register as self-employed, or run certain types of businesses, your UTR is one of the most important numbers you will have. Your UTR normally stays with you…

If your Self Assessment record has been closed by HMRC, you usually do not need a new UTR number. In most cases, your original Unique Taxpayer Reference (UTR) stays with you for life, but your Self Assessment account may become inactive if HMRC decides you no longer need to file tax returns. If you become…