Your returnReady
Freelance designSA103 self-employment
- Brighton Bakery Ltd+£1,450.00ReviewMoney in
- Adobe Creative Cloud£59.99ReviewSoftware
- Shell Service Station£64.20ReviewCar, van & travel
Most people who need to file are self-employed, let a property, or have income nobody taxed at source. Answer for the tax year 6 April 2025 to 5 April 2026.
Has HMRC sent you a notice to file a return?
Were you self-employed and did you take more than £1,000 before expenses?Sole trader, freelancer, side business, driving or delivery work.
Were you a partner in a business partnership?
Did you receive more than £1,000 in rent?Your share if the property is jointly owned. Includes a lodger above the Rent a Room limit of £7,500.
Did you sell shares, crypto, a second property or other assets at a gain of more than £3,000?Or were your total sale proceeds over £50,000.
Did you have any income from abroad?
Did you have other untaxed income over £2,500, or savings and dividend income over £10,000?Tips, commission, casual earnings, interest, dividends.
Did you or your partner receive Child Benefit while your income was over £60,000?
Do you want to claim tax relief, for example on pension contributions as a higher-rate taxpayer, or work expenses over £2,500?
Nothing you answer is saved or sent anywhere.
Do you need to file?Answer the questionsNine quick yes-or-no questions about the tax year 6 April 2025 to 5 April 2026.
Based on HMRC’s criteria for 2025/26. An indication, not advice. If in doubt, HMRC’s own checker on GOV.UK gives the official answer.
Two dates, and a way round.
When to register and file, and when a return isn’t needed at all.
The two deadlines that matter
If this is your first return, register for Self Assessment by 5 October 2026. HMRC posts your Unique Taxpayer Reference within about ten working days. Then file the return and pay what you owe by 31 January 2027.
Miss the filing deadline and the penalty is £100 straight away, even if you owe nothing.
See how the penalty grows →When you can avoid a return
Some things can be collected through your PAYE tax code instead: rental profit between £1,000 and £2,500, small amounts of untaxed income, and from 2025/26 the High Income Child Benefit Charge. You have to ask HMRC. If you’d rather have the certainty of a return, Swiftmore files it for £99.
If HMRC has already asked.
A notice to file overrides everything above
If you think you no longer need to file, ring HMRC and ask them to withdraw the notice before the deadline. Otherwise send the return, even if it’s nil.
If the answer is yes.
Your main return (the SA100) plus the pages your year needs: self-employment, property, employment or capital gains, written from your records. You press submit, and HMRC’s reference is kept with the return.
Start free£99 when you file. No card to start.
Start freeFree to keep records. £99 for a tax year you read and file. No card to start.