Income Tax Self-assessment

4. Record-keeping

Before filling in your tax return, it is essential that you gather all the information you need.

4.1 If you are an employee, you can copy most of the information required from documents given to you by your employer.

These include:

• Your P60 shows how much income tax and National Insurance you have paid during the tax year.Your employer should give this to you by 31 May following the end of the tax year on 5 April.
• Your P11D or P9D, if you receive any employee benefits or expenses.Your employer should give you this no later than 6 July.
• Your P45 (Part 1A), if you left employment during the tax year.

4.2 If you are self-employed or in partnership you will need:

• Details of income and expenses during your last accounting year.You will also want a copy of the previous year's accounts for reference.
• Profit and loss accounts.
• Copies of your 'statement of account' forms, showing you how much tax you have already paid.
• Your balance sheet (if you have one).If you do not have a balance sheet, you can leave this section of your tax return blank.

4.3 If you have savings and investments, you will need:

• Bank and building society passbooks and statements.Ask for a 'certificate of tax deducted' for each account that pays interest net of tax.
• Annual investment statements from unit trust and investment trust companies.ISAs and PEP investments do not need to be declared on your tax return.
• Share dividend tax vouchers.

4.4 If you contribute to a personal pension plan, you will need your annual contribution statement from your plan provider.