Income Tax Self-assessment

3. The Return

3.1 Tax returns vary in length as they are tailored to each individual's circumstances.

HMRC will only send you the forms it thinks you need.

• 90 per cent of paper tax returns will be 12 pages or fewer.
• You must request any additional pages you require which are missing (see 3.3).

3.2 Everyone must fill in the main six-page paper tax return (or the online equivalent). This covers:

• Income from savings and investments.
• Pensions.
• Tax allowances and tax reliefs.
• State benefits.

3.3 You must also complete the supplementary pages or equivalent online sections covering any other types of income and gains which apply to you.

You will need to complete:

• Employment, if you were an employee.You will need a separate form for each job held during the tax year.
• Share options, if you were granted or exercised share options.You do not usually have to complete this form for SAYE (Save As You Earn) and other approved schemes.
• Self-employment, if you were a sole trader (not in partnership), or received any other earnings in addtion to your main job (eg freelance or consultancy earnings).
• Partnerships, if you had partnership income.The shorter form is for partnership income from a business. The longer form covers other partnership income (from savings, investments or rents, or from overseas).
• Land and property, if you received rental income.
• Foreign, if you had income from overseas investments, pensions, benefits and rents.You do not need to complete this form for overseas employment, unless you have been taxed both overseas and in the UK and want to reclaim tax.
• Trusts, if you received income from a trust fund or have set one up.
• Capital gains, if you sold assets and the gains were over £10,100 (the 2009/10 capital gains tax threshold).You do not need to complete this form for private possessions, such as your main home or private cars, unless they were used for business.
• Non-residence, if you lived or worked abroad during the tax year.