Announcement
Self-employedSole trader
Sign up for Making Tax Digital for Income Tax - service now available
Sole traders and landlords with income over £50,000 must use Making Tax Digital (MTD) for Income Tax from April 2026.
Announcement
Self-employedSole traderLtd director
HMRC releases Self Assessment forms for 2025-26 tax year
Published by HMRC checked
HMRC has published the SA100 tax return and guidance for the 2025-26 tax year (6 April 2025 to 5 April 2026). Online filing remains available with extended deadlines and save-as-you-go features.
HMRC has released the SA100 tax return forms and guidance for the 2025-26 tax year, covering income from 6 April 2025 to 5 April 2026.
**Filing options**
Online filing is recommended - 97% of people already file this way. Online filers get an extra 3 months to submit their return and can save progress to complete later.
**Supplementary pages**
Various supplementary forms are available depending on circumstances, including:
- SA103S/SA103F for self-employment income
- SA104S/SA104F for partnership income
- SA105 for UK property income
- SA108 for capital gains and losses
- SA102 for employment income
**Paper returns**
Paper returns must be posted to specific HMRC addresses (different for UK and overseas residents). Missing the paper deadline means switching to online filing to avoid penalties.
Read the full guidance on GOV.UK for detailed instructions on completing each section of the tax return.
Read the full guidance on GOV.UK