| OCA97 |
M (SEES) |
Letter issued to a customer when a BACS repayment has been rejected asking for confirmation of correct bank account details |
| OCABY09 |
M (SEES) |
Letter issued where a customer has been made bankrupt |
| OCABY12 |
M (SEES) |
Letter issued where customer subject to a Voluntary Arrangement, a trust deed has been entered into or where an award of sequestration has been made |
| OCAD31 |
M (OCA) / M (SEES) |
Initial Letter - no liability |
| OCAD34 |
M (OCA) / M (SEES) |
In-year return needed (SA) |
| OCAD38 |
M (OCA) / M (SEES) |
Period of admin - tax due |
| OCAD39 |
M (OCA) / M (SEES) |
Period of admin payment received |
| OCAD40 |
M (OCA) / M (SEES) |
Period of admin - payment reminder |
| OCAD41 |
M (OCA) / M (SEES) |
Letter to return documents |
| OCAD70 |
M (SEES) |
Giving up the right for return |
| OCAM05 |
M (OCA) / M (SEES) |
Letter issued to customer when a claim to Overpayment relief is not in the correct format |
| P1000(SA) |
M (SEES) |
Initial letter - no PR |
| P1003(SA) |
M (SEES) |
PR held - no SA criteria and no tax returns required |
| P1004(SA) |
M (SEES) |
PR held - CY and/or EY tax returns required |
| R1000 (CS) |
S |
Repayment notice |
| R1002 |
S |
Notification a repayment has been sent to last used credit/debit card |
| SA APP01 |
M (SEES) |
Appeal received, online return outstanding |
| SA APP02 |
M (SEES) |
Appeal received, return outstanding |
| SA APP03 |
M (SEES) |
Penalty capped (for 2009-2010 and earlier) |
| SA APP04 |
M (SEES) |
Late penalty appeal received |
| SA APP05 |
M (SEES) |
Appeal for deceased case, penalty cancelled |
| SA APP06 |
M (SEES) |
Appeal received from unauthorised agent |
| SA APP07 |
M (SEES) |
Appeal received from legal representative |
| SA APP08 |
M (SEES) |
Appeal unsigned |
| SA APP10 |
M (SEES) |
Penalty determination |
| SA APP11 |
M (SEES) |
Appeal received, partnership return outstanding |
| SA APP12 |
M (SEES) |
Blank penalty notice received |
| SA APP13 |
M (SEES) |
Appeal for deceased case, penalty restored |
| SA APP14 |
M (SEES) |
Appeal rejection stencil |
| SA APP15 |
M (SEES) |
Partnership appeal, nominated partner not known |
| SA APP16 |
M (SEES) |
Penalty determination, deceased cases |
| SA APP17 |
M (SEES) |
Nominated partner, already appealed |
| SA APP18 |
M (SEES) |
Late payment penalty appeal |
| SA APP19 |
M (SEES) |
Late payment penalty, unsigned appeal |
| SA APP20 |
M (SEES) |
Late payment penalty, payment outstanding Military Service |
| SA APP21 |
M (SEES) |
Late payment penalty, payment outstanding |
| SA APP22 |
M (SEES) |
Late payment penalty, time to pay acknowledgement letter |
| SA APP23 |
M (SEES) |
Late payment penalty, reminder for payment, military service |
| SA APP24 |
M (SEES) |
Late payment penalty, BF letter, payment not made |
| SA APP25 |
M (SEES) |
Late payment penalty, reduced to nil |
| SA APP26 |
M (SEES) |
Appeal review received, letter sent to Appeal Review Unit |
| SA4 |
M (SEES) |
PR more time for SA Return |
| SA100 |
SM |
Core Return (Individual) |
| SA101 |
SM |
Additional Information pages (part of every SA100 pack) |
| SA101 (Notes) |
SM |
Notes on Additional Information (available on the web site or on request from the Orderline) |
| SA102 |
SM |
Supplementary pages - Employment |
| SA102 (Notes) |
SM |
Notes on Employment |
| SA102(M) |
M |
Supplementary pages - Ministers of Religion |
| SA102(M) Notes |
M |
Notes on Ministers of Religion |
| SA102(MP) |
M |
Supplementary pages - Members of Parliament |
| SA102(MP) Notes |
M |
Notes on Members of Parliament |
| SA102(MLA) |
M |
Supplementary pages - Northern Ireland Legislative Assembly |
| SA102(MLA) (Notes) |
M |
Notes on Northern Ireland Legislative Assembly |
| SA102(MSP) |
M |
Supplementary pages - Scottish Parliament |
| SA102(MSP) (Notes) |
M |
Notes on Scottish Parliament |
| SA102(WAM) |
M |
Supplementary pages - National Assembly for Wales |
| SA102(WAM) (Notes) |
M |
Notes on National Assembly for Wales |
| SA103F |
SM |
Supplementary pages - Self Employment (full) |
| SA103F (Notes) |
SM |
Notes on Self Employment (full) |
| SA103S |
SM |
Supplementary pages - Self Employment (short) |
| SA103S (Notes) |
SM |
Notes on Self Employment (short) |
| SA103L |
SM |
Supplementary pages - Lloyds Underwriters |
| SA103L (Notes) |
SM |
Notes on Lloyds Underwriters |
| SA104S |
SM |
Supplementary pages - Partnership (short version) |
| SA104S (Notes) |
SM |
Notes on Partnership (short version) |
| SA104F |
SM |
Supplementary pages - Partnership (full version) |
| SA104F (Notes) |
SM |
Notes on Partnership (full version) |
| SA105 |
SM |
Supplementary pages - UK Property |
| SA105 (Notes) |
SM |
Notes on UK Property |
| SA106 |
SM |
Supplementary pages - Foreign |
| SA106 (Notes) |
SM |
Notes on Foreign |
| SA107 |
M |
Supplementary pages - Trusts etc |
| SA107 (Notes) |
M |
Notes on Trusts etc |
| SA108 |
M |
Supplementary pages - Capital Gains Summary |
| SA108 (Notes) |
M |
Notes on Capital Gains Summary |
| SA109 |
SM |
Supplementary pages - Non-residence etc |
| SA109 (Notes) |
SM |
Notes on Non-residence etc |
| SA110 |
M |
Tax Calculation Summary |
| SA110 (Notes) |
M |
Notes on Tax Calculation Summary |
| SA113 |
S |
Letter issued in Autumn 2012 only, to SA (PAYE) Higher Income customers to inform them of changes to taxation which introduced an income tax charge on high income households in receipt of child benefit. The letter provided information on the options available in terms of opting out from receiving child benefit , or where the customer wishes to retain the payment, how to advise HMRC of the amount of child benefit which is liable to this new charge |
| SA150 |
SM |
Tax Return Guide (Individual) |
| SA151 |
SM |
Tax Calculation Guide (Individual) - (relevant up to 1999-00 only) |
| SA151C |
M |
Tax Calculation Guide (Comprehensive) (From 2000-01 to 2006-07) |
| SA151W |
SM |
Tax Calculation Guide (From 2000-01 to 2006-07) |
| SA152 |
SM |
Tax Calculation Guide (Individual) (Capital Gains) - (relevant up to 1998-99 only) |
| SA153 |
SM |
Tax Calculation Guide (Individual) (Lump Sums) - (relevant up to 1998-99 only) |
| SA154 |
SM |
Tax Calculation Guide (Individual) (Capital Gains and Lump Sums) - (relevant up to 1998-99 only) |
| SA200 |
S |
Short Tax Return |
| SA210 |
S |
Guide to the Short Tax Return - 32 page paper guide withdrawn from April 2012 and replaced with SA211 shortened guide, but will remain available online on HMRC website |
| SA211 |
S |
Guide to the Short Tax Return - 4 page shortened version (replaced the SA210 32 page paper version from April 2012) |
| SA250 |
SM |
‘Welcome’ letter issued to taxpayer when record set up in SA |
| SA250 (Agent) |
SM |
‘Welcome’ letter issued to taxpayer’s agent when the taxpayer’s record is set up in SA |
| SA251 |
SM |
Letter to taxpayer explaining that we no longer need an SA return to be completed |
| SA251 (pen) |
S |
Letter to customer who is a pensioner and who claimed repayments of tax deducted from bank/building society interest (Issued from April 2015) |
| SA251 (Agent) |
SM |
Letter to agent explaining that we no longer need an SA return to be completed for his client |
| SA252 |
S |
Issued where PAYE record contains the HRS signal but there is no SA link, and from August 2013, was amended to include reference to High Income Child Benefit Charge, and also issued in non higher rate tax cases which have more complex codes, containing 3 or more items such as expenses, personal pension, gift aid, income from property. (This letter was not issued in November 2009 or 2010 but issue recommenced in November 2011) |
| SA300 (Cumb) |
S |
Statement of Account (Cumbernauld) |
| SA300 (Shipley) |
S |
Statement of Account (Shipley) |
| SA302 |
S |
Tax Calculation |
| SA302 (CS) |
S |
Tax Calculation continuation sheet |
| SA303 |
SM |
Claim to Reduce Payments on Account. (These forms were previously sent out with December statements but were last sent in December 2014) |
| SA304 (Cumb) |
S |
Returned payment (Cumbernauld) |
| SA304 (Ship) |
S |
Returned payment (Shipley) |
| SA308 |
S |
Change of Tax Office - notification following bulk transfer. No longer in use from June 2010 |
| SA309 |
D |
Tax return and payment reminder sent digitally to customers who have signed up for digital contact. Digital versions of the SA309A and SA309C were issued from December 2014 |
| SA309A |
S |
Online tax return and payment reminder. Sent to individuals and trusts in December, where a December statement has not been issued, as a reminder that the return and payment are due by 31 January to avoid penalties, interest and maybe a surcharge. It includes a personalised payslip and instructions on how to pay. (Paper versions were not issued from December 2014) |
| SA309B |
S |
SA Partnership Tax Return Reminder. Sent to the nominated partner where the partnership return has not yet been received. The SA309B is a personalised warning to the partnership about penalties. (Paper versions were not issued from December 2014) |
| SA309C |
S |
Payment reminder. January payment reminder where return logged but not yet captured. Sent to Individuals and Trusts in December, where a December statement has not been issued, as a reminder that payment is due by 31 January to avoid interest and maybe surcharge(s). It includes a blank personalised payslip and instructions on how to pay. (Paper versions were not issued from December 2014) |
| SA309E |
S |
Tax return and payment reminder. Sent in December to individuals who are unable to file online for technical or operational reasons, as a reminder that the return and payment are due by 31 January to avoid penalties and interest. It includes a personalised payslip and instructions on how to pay. These individuals will not received the SA309D reminder. (Not issued from December 2014) |
| SA316 |
SM |
Notice to complete a tax return. Issued in early April each year at the same time as the annual paper return issue to customers who file online tax returns |
| SA323 |
S |
Determination of tax due - Revenue Determination. (This form covers years up to and including 2009-2010 only) |
| SA323(NP) |
S |
Determination of tax due - Revenue Determination - letter advising that a determination has been raised in the absence of the return. (This form covers tax years 2010-2011 onwards and will be available from April 2012) |
| SA324 |
S |
Surcharge Notice - surcharge for late payment of tax. (This form covers years up to and including 2009-2010 only) |
| SA324A |
SM |
Notice of appeal form enclosed with SA324 / SA353 - surcharge for individuals and trusts. (This form covers years up to and including 2009-2010 only) |
| SA326 |
S |
Fixed Automatic Penalty Notice - penalty for a late tax return, individuals and trusts. (This form covers years up to and including 2009-2010 only) |
| SA326D |
S |
Notice of penalty assessment - fixed penalty for a late return, individuals and trusts. (This form covers tax years 2010-2011 onwards and will be available from October 2011) |
| SA326(1) |
SM |
Notice of appeal form enclosed with forms SA326 / SA355 - fixed automatic penalty. (This form covers years up to and including 2009-2010 only) |
| SA327 |
S |
Statement to Agent Notification - issued twice yearly in December and June. This form has now been withdrawn. It was last issued December 2008 |
| SA328 |
S |
Fixed Automatic Penalty Notice - penalty for a late partnership return. (This form covers years up to and including 2009-2010 only) |
| SA328D |
S |
Notice of penalty assessment - fixed penalty for a late partnership return. (This form covers tax years 2010-2011 onwards and will be available from October 2011) |
| SA328(1) |
SM |
Notice of appeal form enclosed with forms SA328 / SA356 - fixed automatic penalty, partnership. (This form covers years up to and including 2009-2010 only) |
| SA329 |
M |
Request for Agent Maintainer to set the ELS signal on the agent record |
| SA331 |
M |
Re-allocation and transfer of SA credits (for use when providing the Accounts Office with details of SA re-allocations and transfers through OAS) |
| SA353 |
SM |
Insert ‘Your surcharge for late payment of tax’ - explains surcharge for failure to pay tax on time. (This form is for tax years 2009-2010 and earlier only.) |
| SA354 |
SM |
Insert ‘Tax Calculation’. (Made obsolete from April 2011) |
| SA355 |
SM |
Insert ‘Your penalty for your late tax return’ - explains fixed automatic penalties for failure to file a return, other than partnerships. This insert is for tax years 2009-10 and earlier, and for 2010-11 but only where issued prior to April 2012 |
| SA356 |
SM |
Insert ‘Your late penalty for a late partnership return’ - explains fixed automatic penalties for failure to file a partnership return. (This insert is for tax years 2009-10 and earlier, and for 2010-11 but only where issued prior to April 2012) |
| SA357C |
SM |
Insert ‘How to Pay’ (Cumbernauld). Issued with all tax calculations. (Made obsolete from April 2011) |
| SA357S |
SM |
Insert ‘How to Pay’ (Shipley). Issued with all tax calculations. (Made obsolete from April 2011) |
| SA359 |
S |
Strongly worded payment reminder |
| SA360 |
M (SEES) |
Online amendment not used, a satisfactory return has not been received (W055 work list letter) |
| SA370 |
S |
Notice of Penalty assessment - letter advising of additional penalties. (Available from April 2012 for the tax years 2010-2011 onwards. From April 2012, these forms will be sent with penalty assessments) |
| SA371 |
S |
Late Partnership Tax Return - notice of penalty assessment - letter advising of additional penalties (can include daily penalties, late filing tax geared penalties and late payment penalties for partnerships). (Available from April 2012 for the tax years 2010-2011 onwards. From April 2012, these forms will be sent with penalty assessments) |
| SA372-30 |
S |
Late tax return - Daily Penalty reminder - letter advising that the tax return is now more than 3 months late and penalties are £300 or more. (Available from April 2012 for the tax years 2010-2011 onwards) |
| SA372-60 |
S |
Late tax return - Daily Penalty reminder - letter advising that the tax return is now more than 6 months late and penalties are £600 or more. (Available from April 2012 for the tax years 2010-2011 onwards) |
| SA373-30 |
S |
Late Partnership Tax Return - daily penalty reminder - letter advising that the tax return is now more than 3 months late and penalties are £300 or more. (Available from April 2012 for the tax years 2010-2011 onwards) |
| SA373-60 |
S |
Late Partnership Tax Return - daily penalty reminder - letter advising that the tax return is now more than 6 months late and penalties are £600 or more. (Available from April 2012 for the tax years 2010-2011 onwards) |
| SA375 |
S |
Notice of Transfer of Allowance –Letter advising a pure SA customer that they are the recipient of a Transfer of Allowance from their spouse/civil partner. (Available from April 15) |
| SA380 |
S |
Letter issued to paper filers, who missed the 31 October paper filing deadline, advising how to file online. (Issued in early January 2017 for one year only) |
| SA381 |
S |
Letter issued to First time filers as a reminder that the filing deadline is 31 January. (Issued in early January 2017 for one year only) |
| SA400 |
M |
Registering a partnership for Self Assessment |
| SA401 |
M |
Registering a partner for Self Assessment and Class 2 NICs |
| SA402 |
M |
Registering a partner for Self Assessment if they’re not an individual |
| SA512 |
M (SEES) |
Reasonable excuse for late filing |
| SA521 |
M |
Miscellaneous penalties notice for individuals and trustees |
| SA524 |
M (SEES) |
Letter to advise that future returns should be submitted on time |
| SA525 |
M (SEES) |
Acknowledgement of appeal without postponement |
| SA526 |
M (SEES) |
Acknowledgement of an appeal and a related postponement application which is considered acceptable |
| SA527(1) |
M (SEES) |
Acknowledgement of an appeal. Alternative proposals made concerning a related postponement application. Accompanied by form SA572(2) |
| SA527(2) |
M (SEES) |
Acceptance of alternative proposals for a postponement application |
| SA528 |
M (SEES) |
Notification of determination of postponed amount |
| SA601 |
M (SEES) |
Letter issued to advise of action following receipt of a duplicate return |
| SA602 |
M (SEES) |
Letter issued to send back a manually altered return that is not identical to the HMRC version |
| SA602A |
M (SEES) |
Letter sent with manually altered returns to advise that a correct version will be issued and should be completed |
| SA603 |
M (SEES) |
Letter issued to send back an unsatisfactory return |
| SA604 |
M (SEES) |
Letter issued regarding unsatisfactory return |
| SA605 |
M (SEES) |
Letter issued regarding unsatisfactory return |
| SA606 |
M (SEES) |
Letter issued to agent in unsatisfactory return case |
| SA614 |
M (SEES) |
Letter issued when a claim to reduce payments on account has been processed (except claims on a tax return) |
| SA615 |
M (SEES) |
Letter issued where return mislaid after receipt |
| SA616 |
M (SEES) |
Letter issued as a reminder to SA615 in mislaid return cases |
| SA627 |
M (SEES) |
SA case made dormant in error |
| SA628 |
M (SEES) |
Return selection - new address |
| SA631 |
M (SEES) |
Daily penalty application form (Individual/Trusts) (to be used for 2009-2010 and earlier tax years) |
| SA632 |
M (SEES) |
Daily penalty application form (partnerships) |
| SA633 |
M (SEES) |
Offer of review and view of appeal |
| SA633(P) |
M (SEES) |
Offer of review and view of appeal partnership |
| SA634 |
M (SEES) |
Request for review form |
| SA636 |
M (SEES) |
Deemed determination letter (Decision Maker/Reviewer) |
| SA637 |
M (SEES) |
Review conclusion - accept appeal |
| SA638 |
M (SEES) |
Review conclusion - refuse appeal |
| SA640 |
M (SEES) |
Review conclusion letter - not concluded within the time limit |
| SA641 |
M (SEES) |
Paper hearing submission |
| SA642 |
M (SEES) |
Tax return sent in error |
| SA643 |
M (SEES) |
Reasonable excuse claim - acceptance letter |
| SA644 |
M (SEES) |
Reasonable excuse claim - refusal letter |
| SA645 |
M (SEES) |
Request for outstanding returns or information |
| SA649 |
M (SEES) |
S100 C application |
| SA650 |
M (SEES) |
Acknowledgment of unsolicited return |
| SA670 |
M (SEES) |
Confirmation of nominated partner |
| SA676 |
M (SEES) |
Repayment claimed, payment not cleared |
| SA700 |
M |
Non-resident company tax return |
| SA750 |
M |
Tax Return Guide - Non-resident companies |
| SA800 |
SM |
Partnership Tax Return |
| SA800(PS) |
M |
Partnership Statement (Full version) |
| SA800(TP) |
SM |
Supplementary pages - Partnership Trading and Professional income |
| SA800(TP) (Notes) |
SM |
Notes on Partnership Trading and Professional income pages |
| SA801 |
M |
Supplementary pages - Partnership Land and Property |
| SA801 (Notes) |
M |
Notes on Partnership Land and Property pages |
| SA802 |
M |
Supplementary pages - Partnership Foreign |
| SA802 (Notes) |
M |
Notes on Partnership Foreign pages |
| SA803 |
M |
Supplementary pages - Partnership Disposal of Chargeable Assets |
| SA803 (Notes) |
M |
Notes on Partnership Disposal of Chargeable Assets pages |
| SA804 |
M |
Supplementary pages - Partnership Saving, Investments and Other Income |
| SA804 (Notes) |
M |
Notes on Partnership Saving, Investments and Other Income pages |
| SA811 |
M (SEES) |
Reduce/increase payments on account rejected |
| SA812 |
M (SEES) |
Letter sent to customer when an unauthorised agent has submitted an amendment to a tax return |
| SA815 |
M (SEES) |
Letter sent to agent when a request to amend a return is out of date and the amendment would have increased the tax due |
| SA817 |
M (SEES) / M (SEES) |
Letter sent to customer when a request to amend a return is out of date |
| SA818 |
M (SEES) |
Letter sent to customer following contact to say he no longer satisfies SA criteria, to advise that he does need to complete a return |
| SA822 |
M (SEES) |
Letter sent to customers who have previously been told they did not need to complete SA returns but who now need to complete returns |
| SA824 |
M (SEES) |
Letter sent to customer where an appeal has been received against interest |
| SA829 |
M (SEES) |
Letter sent where an unsolicited return has been received without a National Insurance number |
| SA831 |
M (SEES) |
Letter sent when a tax return has been submitted early and is not a permanent cessation cases |
| SA832 |
SM |
Withdrawal notice |
| SA833 |
SM |
Reissuing NTF following withdrawal from 12/13 |
| SA850 |
SM |
Partnership Tax Return Guide |
| SA900 |
SM |
Trust and Estate Tax Return |
| SA901 |
M |
Supplementary pages - Trust and Estate Trade |
| SA901 (Notes) |
M |
Notes on Trust and Estate Trade pages |
| SA901L |
M |
Lloyds Underwriters: Income from membership of Lloyds (Trusts) |
| SA901L (Notes) |
M |
Notes on Trusts and Estate Lloyds Underwriters pages |
| SA902 |
M |
Supplementary pages - Trust and Estate Partnership |
| SA902 (Notes) |
M |
Notes on Trust and Estate Partnership pages |
| SA903 |
M |
Supplementary pages - Trust and Estate Land and Property |
| SA903 (Notes) |
M |
Notes on Trust and Estate Land and Property pages |
| SA904 |
M |
Supplementary pages - Trust and Estate Foreign |
| SA904 (Notes) |
M |
Notes on Trust and Estate Foreign pages |
| SA905 |
M |
Supplementary pages - Trust and Estate Capital Gains |
| SA905 (Notes) |
M |
Notes on Trust and Estate Capital Gains pages |
| SA906 |
M |
Supplementary pages - Trust and Estate Non-residence |
| SA906 (Notes) |
M |
Notes on Trust and Estate Non-residence pages |
| SA907 |
M |
Supplementary pages - Trust and Estate Charities - (relevant from 1999-00) |
| SA907 (Notes) |
M |
Notes on Trust and Estate Charities pages - (relevant from 1999-00) |
| SA950 |
SM |
Trust and Estate Tax Return Guide |
| SA951 |
SM |
Tax Calculation Guide for Trusts and Estates |
| SA970 |
M |
Tax Return for Trustees of Registered Pension Schemes |
| SA975 |
M |
Tax Return Guide (Tax Return for Trustees of Registered Pension Schemes) |
| SA976 |
M |
Pension Scheme Tax Calculation Guide |
| SAP3 |
M |
Request to Agent Maintainer for national agent code / Report from Agent Maintainer of national agent code |
| SA RITA500 |
S |
Letter issued automatically asking for payment of outstanding debt. Note: This does not show an amount |