Self Assessment
ObligationUKReviewed November 2026
The UK system under which an individual with income or gains not fully taxed at source files an annual tax return and pays the tax it calculates. Leaving the UK does not end it: a person with UK income, or who needs to claim non-residence or split-year treatment, usually still files.
A non-resident reports their residence position on the SA109 residence pages, which HMRC’s own free online service does not accept, so the return has to go through commercial software or an agent.
Legal basis
- Taxes Management Act 1970, s.8
How it connects
- Distinct from
- Company Tax Return (CT600): the individual’s return, not the company’s
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
More in Compliance & governance
- Anti-Money Laundering
- Know Your Customer
- Ultimate Beneficial Owner
- Companies House Identity Verification
- Trust and Company Service Provider
- Source of Funds
- Source of Wealth
- Enhanced Due Diligence
- Politically Exposed Person
- Common Reporting Standard
- Crypto-Asset Reporting Framework
- FATCA
- Worldwide Disclosure Facility
- Confirmation Statement
- Annual Accounts
- Company Tax Return
- Dormant Company
- Pay As You Earn
- Beneficial Ownership Register
- Register of Overseas Entities
Does this apply to your situation?
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