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Personal Tax

Self Assessment &
Personal Tax Returns

Personal tax returns prepared accurately, every allowance correctly applied, filed with HMRC before the 31 January deadline — with no last-minute scramble and no unexplained tax bill arriving in January.

Directors, sole traders & landlords
All SA supplementary pages covered
Tax liability explained in advance
Payments on account managed

If any of these apply to you, you need to file a Self Assessment return

HMRC requires a Self Assessment tax return if you fall into any of the categories below. Filing incorrectly — or not filing at all — carries automatic penalties regardless of whether you owe tax.

🏢 Company Directors

Directors of UK limited companies must file a Self Assessment return — even if all income is taken as salary through PAYE. Dividend income, benefits in kind (P11D), and directors loan interest must all be declared.

💼 Sole Traders & Self-Employed

All self-employment income is declared on the SA103 supplementary pages. Class 4 NIC and Income Tax are calculated on net profit. Allowable expenses, capital allowances, and the Annual Investment Allowance all reduce the liability.

🏠 Landlords

Rental income from residential or commercial property is declared on SA105. Mortgage interest relief is now restricted to 20% basic rate credit. Finance costs, repairs, management fees, and wear and tear are all handled correctly.

📈 Higher-Rate Taxpayers

If your income exceeds £100,000, your personal allowance tapers to zero. Pension contributions can restore it — a planning opportunity that must be executed before the tax year end. We identify this before filing.

💸 Capital Gains

Disposals of shares, second properties, business assets, or other chargeable assets must be declared on SA108. Residential property disposals require a separate 60-day CGT return on top of the annual Self Assessment.

🌎 Foreign Income

Foreign employment income, overseas pensions, dividends from foreign companies, or overseas rental income must be declared on SA106. Double tax treaty relief available where applicable.

A complete Self Assessment service — not just a return submission

  • Full review of all income sources for the tax year
  • SA100 main return plus all relevant supplementary pages (SA102 employment, SA103 self-employment, SA105 property, SA106 foreign, SA107 trusts, SA108 capital gains)
  • Calculation and explanation of your tax liability before filing
  • Payments on account calculated and explained — including reduction claims if income has fallen
  • Pension contribution optimisation reviewed before submission
  • P60, P11D, and PAYE coding notice reviewed and reconciled
  • Child Benefit High Income Tax Charge assessed where applicable
  • HMRC submission and confirmation of receipt
  • SA302 produced for mortgage or finance applications
  • HMRC enquiry representation if raised on a return we have filed

The 31 January deadline is not the only one

Paper returns: 31 October. Online returns: 31 January. 60-day CGT returns on residential property disposals: 60 days from completion. Payments on account: 31 January and 31 July. We track all of these for you and give advance notice of every payment due.

HMRC penalties compound quickly — and they are not negotiable

A return filed one day late incurs a £100 automatic penalty. Three months late adds £10 per day for up to 90 days. Six months late adds 5% of the tax due (minimum £300). Twelve months late adds a further 5%.

Interest accrues on all unpaid tax from the due date. Deliberate errors or omissions attract behaviour-based penalties of up to 100% of the tax unpaid. HMRC can open an enquiry into any return within 12 months of filing — up to 20 years for fraudulent or careless errors.

The most common and preventable issues we see when clients come to us from a DIY return:

  • Payments on account not reduced when income fell — overpayment left with HMRC
  • Allowable expenses missed on self-employment — use of home, mileage, equipment
  • Property finance costs treated as fully deductible (restriction to 20% credit since 2020)
  • Capital gains annual exempt amount not claimed
  • Pension contributions not recorded — higher-rate relief lost
  • P11D benefits in kind not included — HMRC finds them via employer PAYE records

Self Assessment — frequently asked

When do I need to give you my information?

We ask clients to submit their information by 30 November each year for the previous tax year (5 April). This gives us time to prepare the return, review it with you, and file well before 31 January — avoiding any risk of the deadline approaching before we can reach you.

I have not filed for several years. What should I do?

Notify HMRC of late registration immediately and file all outstanding returns as quickly as possible — penalties cap at a maximum level once filed. We handle late submissions regularly, correspond with HMRC on your behalf, and where there is a reasonable excuse for the delay, we submit a penalty appeal. Doing nothing is always worse than filing late.

Can you produce an SA302 for my mortgage application?

Yes. An SA302 (tax calculation) and a Tax Year Overview can be produced for any year where we have filed your return. Most lenders accept a professionally produced SA302 from your accountant in addition to the HMRC version. We provide these on request with no delay.

I sold a property this year — do I need to do anything before January?

Yes. If you sold a UK residential property and made a gain, you must report it and pay any CGT within 60 days of completion using HMRC's online CGT service — this is a separate obligation to your January Self Assessment. Missing the 60-day deadline triggers an automatic £100 penalty plus interest on unpaid tax. We handle this as part of the engagement.

Stop filing your own return and hoping for the best.

Book a free consultation. We will review your tax position, identify any allowances you may be missing, and give you a fixed fee to handle your Self Assessment from this year forward.

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