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  • Guidance on completion of UK tax Returns
  • Tax implications for filing taxes in India with double taxation review

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Basic Information on UK Tax Filing Rquirements

What is a UK Tax Return?

In the United Kingdom (UK), a tax return is a document that must be filed with HM Revenue and Customs (HMRC) declaring liability for taxation.  Different bodiest file different returns with respect to various forms of taxation. The main returns currently in use are:

  • SA100 for individuals and SA200 short tax return income below 30K
  • SA800 for partnerships
  • CT600 for companies paying corporation tax
  • VAT100 for value added tax

Who should file UK Tax Return?

Most employees paying tax under the PAYE (Pay As You Earn) system operated by the employer, are not required to file a tax return, because the PAYE system, linked toemployer payroll, operates to withhold the correct amount of tax from their wages or salaries. The employer reports amount of income, income tax deducted and national insurance contributions (NIC)  to HMRC via Real Time Information (RTI) system,

However, some tax payers, including employees, may have income that has not been taxed at source and needs to be declared to HMRC, usually by submitting a self-assessment tax return.

Legally, a tax payer is obliged to submit a tax return when HMRC request one by sending a notice to file a tax return, either because the tax payer has registered for self-assessment voluntarily or because HMRC believe one to be required. HMRC can request a tax return from anyone for any reason

Under UK tax legislation, tax payers are obliged to notify HMRC when they have a liability to tax no later than 9 months after the end of the tax year in which they became liable. Depending on the circumstances and the tax owed, they may do this by registering for self-assessment and completing a tax return by January 31.

HMRC guidance states that a tax return is required for the reasons, like below:

  • the self-employed including someone in a partnership
  • income from savings and investments of £10,000 or more
  • income from untaxed savings and investments of £2,500 or more
  • income from property of £10,000 or more before deducting allowable expenses or £2,500 or more after deducting allowable expenses
  • employment income on PAYEabove £100,000
  • anyone living or working abroad or is not domiciled in the UK
  • having Capital Gains Taxto pay
  • anyone who owes tax and it can not be collected through the tax code.

How to review Tax Information?

Any person can log into their personal account in the HMRC system and review a Annual Tax Summary.

What are Current Tax rates?

The current tax year is from 6 April 2023 to 5 April 2024.

The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.


Taxable income

Tax rate

Personal Allowance

Up to £12,570


Basic rate

£12,571 to £50,270


Higher rate

£50,271 to £125,140


Additional rate

over £125,140


You do not get a Personal Allowance on taxable income over £125,140.

Pension: You usually pay tax if savings in your pension pots go above:

  • 100% of your earnings in a year
  • £40,000 a year
  • £1,073,100 in your lifetime

Other Jurisdictions for collecting Tax?

You pay Scottish Income Tax if you live in Scotland. It’s paid to the Scottish Government.

You pay Welsh Income Tax rates if you live in Wales. These rates have been set by the Welsh Government.

Knowledge Topics on UK Taxation

List of Topics in Blog

  1. UK Tax Overview