Self Employed Tax Form UK: 2026/27 Guide

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For the 2026/27 tax year (which runs from 6 April 2026 to 5 April 2027), the rules are changing for some people.

Here is the simple guide to getting it right.

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1. What is the “Form”?

For most people, the form is still the Self Assessment Tax Return (form SA100). You usually fill this in online on the GOV.UK website.

However, there is a big change for higher earners in 2026:

• If you earn UNDER £50,000: You will likely still file the standard Self Assessment tax return once a year.
• If you earn OVER £50,000: You must use Making Tax Digital (MTD). This means the “form” is no longer just one document. Instead, you must use special software to send updates to HMRC every three months (quarterly), followed by a final declaration at the end of the year.

2. Important Deadlines for 2026/27

Mark these dates in your calendar now to avoid fines.

Action	Deadline
Tax Year Starts	6 April 2026
Tax Year Ends	5 April 2027
Register for Tax (if you are new)	5 October 2027
Paper Return Deadline	31 October 2027
Online Return Deadline	31 January 2028
Pay Your Tax Bill	31 January 2028

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Why You Should Get a Qualified Accountant

With the rules becoming stricter (especially the new “Making Tax Digital” software requirements), many self-employed people are now hiring professionals rather than doing it themselves.

A good accountant does more than just fill in forms:

• They can save you money: They know exactly which expenses you can claim (like a portion of your home utility bills or car mileage) that you might miss. Often, the tax they save you covers their fee.
• They handle the software: If you earn over £50,000, you must use compatible software to file quarterly updates. An accountant can manage this entire digital process for you.
• They prevent fines: One wrong number or a missed deadline can lead to immediate penalties. A qualified accountant (look for “Chartered” or “Certified”) takes on the stress of accuracy and deadlines so you don’t have to.

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3. How to Fill In the Form (Standard Way)

If you are sticking with the standard Self Assessment (income under £50k), here is the simple process:

1. Get Your UTR: This is your “Unique Taxpayer Reference.” If you haven’t registered as self-employed yet, do it on GOV.UK. You cannot file without this 10-digit number.
2. Gather Records: Collect all your invoices (money in) and receipts (business costs). You need the total figures for the dates 6 April 2026 – 5 April 2027.
3. Log in to GOV.UK: Go to the tax service part of the website.
4. Fill in the Sections:
   • Turnover: The total money you made before taking off any costs.
   • Expenses: The costs of running your business (travel, office supplies, laptop, etc.).
5. Submit: The system will calculate what you owe. You don’t need to do the maths yourself.

4. If You Earn Over £50,000 (The New Way)

If your self-employed income (plus any property income) is over £50,000, you cannot use the GOV.UK website form anymore.

• You must buy software: You need “MTD-compatible” accounting software (like Xero, QuickBooks, or Sage).
• Quarterly Updates: You must click a button in your software every 3 months to tell HMRC your income and expenses.
• Final Declaration: By 31 January 2028, you confirm the final figures are correct.

5. What Can I Deduct? (Expenses)

To pay less tax, make sure you claim for things you bought for your business. Common deductions include:

• Office costs: Stationery, phone bills.
• Travel: Fuel, parking, train tickets (but not commuting from home to a permanent workplace).
• Clothing: Only for uniforms or protective gear.
• Staff costs: Salaries or subcontractor fees.
• Working from home: You can claim a portion of your heating and electricity bills based on how much you use your home for work.

6. How Much Will I Pay?

For the 2026/27 tax year, the estimated rates are:

• Personal Allowance: You pay £0 tax on the first £12,570 you earn.
• Basic Rate: You pay 20% on earnings between £12,571 and £50,270.
• Higher Rate: You pay 40% on earnings over £50,271.

Don’t forget National Insurance:

• You will pay 6% on profits between £12,570 and £50,270.
• You will pay 2% on profits over £50,270.

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Next Step for You

Check your total income from last year. If it is near or above £50,000, do not wait until 2027 to worry about this. You need to choose accounting software before April 2026 to be ready for the new Making Tax Digital rules. If you are under £50,000, you can stick to the standard online form for now.

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