HMRC asks in jargon. We ask like a person.
The form saysCar, van and travel expenses
Swiftmore asksDid you drive for work this year?
The form saysResidential property finance costs
Swiftmore asksDid you pay mortgage interest on the flat?
The form saysPhone, fax, stationery and other office costs
Swiftmore asksWhat did your phone and internet cost you?
The words, explained.
Every term HMRC uses on the return and in its letters, in a sentence or two, with the tool that applies it where there is one. Figures are for the 2025/26 return.
61 of 61 words
- Additional rate
- 45% on income above £125,140 in 2025/26, where the personal allowance has gone entirely.
- Allowable expenses
- Costs you can take off your income before tax because they were spent only for the work or the letting. Check an expense →
- Annual investment allowance
- Lets you take the full cost of most equipment off your profit in the year you buy it, up to £1 million. Cars are excluded.
- Balancing payment
- What is left of this year’s bill after the payments on account you already made, due 31 January.
Every SA code, and what it is for.
HMRC’s return is a main form plus supplementary pages, each with a code. You never pick them in Swiftmore; your answers do. Here is what each one means.
Swiftmore writes and files these
SA100The main return- Your details, bank interest, dividends, pension contributions, Gift Aid, student loan and the High Income Child Benefit Charge. Everyone files this one.
SA102Employment- A job on PAYE alongside your trade or let. Your P60 fills it.
SA103Self-employment- Money in, expenses out and the profit you are taxed on. Short or full version, chosen for you by turnover.
SA105UK property- Rent, letting costs and mortgage interest through the finance-cost rules. One page covers all your UK lets.
SA108Capital gains- A property or shares sold in the year, with the price, costs and dates.
Coming in 2027
MTDQuarterly updatesVATVAT returnsSA104PartnershipSA106Foreign incomeSA107Trusts and estatesSA109Residence and remittance
All planned for 2027, subject to change. If your year needs one now, Swiftmore says so before you pay. Limited companies are not planned.
Start freeFree to keep records. £99 for a tax year you read and file. No card to start.