Below is a list of information that would be needed to complete a tax return. Whilst we have aimed to cover as wide a range as possible, this list should not be considered exhaustive.

If you are unsure if something not on this list should be entered on a tax return, you should always enquire directly.

Employment

Salary and tax deducted in year

– Your employer should provide you with a form P60 containing this information no later than 31 May after the end of the tax year.

Benefits in kind

This covers benefits provided by your employer such as a company car or health insurance. Your employer should provide you with a form P11D containing this information no later than 6 July after the end of the tax year.

Employment expenses

These are expenses not reimbursed by your employer that can be deducted from your employment income.

The main expenses that can be claimed are:

Business travel and subsistence - This includes business mileage in a private car where any reimbursement is less than the approved mileage rates.

Professional subscriptions relevant to your job and on HMRC’s approved list.

Self-employment

Income from self-employment net of VAT if VAT registered.

Expenses for self-employment net of VAT if VAT registered.

Assets purchased for use in the self-employed business.

Tax deducted from income under the CIS scheme where applicable.

Partnership

Share of partnership profits and gains from the partnership return.

Property Rental

Rental income from property let

Expenses for letting property

Rent, rates, insurance and ground rents

Repairs and maintenance

Loan interest

Legal, management and other professional fees

Costs of services provided – This would include utilities if paid by the landlord and cleaning costs

Other allowable expenses – If you believe you have other expenses related to your property rental, enquire directly with details

If the property is a furnished holiday let (FHL) and not a residential let, confirmation that the following conditions have been met:

It was available for letting for at least 210 days in the tax year.

It was actually let for at least 105 days in the tax year.

If any lettings in the year exceeded 31 days, that the total of all such lettings is less than 155 days in the tax year.

Interest received

The amounts received from bank and building society accounts. Most will provide a certificate showing this soon after the tax year end.

Interest from other sources, such as that earned through lending platforms.

Interest on ISAs is tax-free and does not need to be included on a tax return.

Company dividends

As declared within the year

The company paying the dividend should provide dividend vouchers showing the date and amount for each dividend.

Pensions

State Pension

A letter confirming the weekly amount due will be sent to you at the start of the tax year.

Personal pensions

Your pension provider should provide you with a form P60 showing pension and tax deducted.

Benefits

The following benefits are taxable and should be included on a tax return

Bereavement Allowance (previously Widow’s pension)

Carer’s Allowance

Contribution-based Employment and Support Allowance (ESA)

Incapacity Benefit (from the 29th week you get it)

Jobseeker’s Allowance (JSA)

Pensions paid by the Industrial Death Benefit scheme

Widowed Parent’s Allowance

The following benefits are not taxable and do not need to be included on a tax return

Attendance Allowance

Bereavement support payment

Child Benefit (income-based - use the Child Benefit tax calculator to see if you’ll have to pay tax)

Child Tax Credit

Disability Living Allowance (DLA)

Free TV licence for over-75s

Guardian’s Allowance

Housing Benefit

Income Support - though you may have to pay tax on Income Support if you’re involved in a strike

Income-related Employment and Support Allowance (ESA)

Industrial Injuries Benefit

Lump-sum bereavement payments

Maternity Allowance

Pension Credit

Personal Independence Payment (PIP)

Severe Disablement Allowance

Universal Credit

War Widow’s Pension

Winter Fuel Payments and Christmas Bonus

Working Tax Credit

Foreign income

If you are UK resident for tax purposes, then any income in the above lists you receive from abroad will usually be taxable in the UK. As the rules on this can be quite complex, you should enquire directly if this applies to you.

Capital gains

Sale price of asset and date of sale.

Costs of sale – For example, legal and estate agent fees on sale of a property.

Purchase price of asset and date of purchase.

Costs of purchase – For example, legal fees on purchase of a property.

Costs of improvements during ownership – What is allowable varies greatly from asset to asset, so specific advice would be needed for these.

Tax Reliefs

Payments into pension schemes – Tax relief is possible for payments into pension schemes up to a statutory limit.

Charitable giving under Gift Aid – Tax relief is possible where you make donations to a charity under the Gift Aid scheme.

Investments in companies under EIS or VCT – These are both schemes set up to encourage people to invest in new start-ups. The recipient company should provide a tax relief certificate for eligible investments.

Other items

Student loans

Repayments of student loans can be collected through tax returns. The type of loan and any amounts paid through employment income need to be included

Child Benefit

Child Benefit claimed by the person completing the return or their partner can be repayable when income exceeds a certain limit. The amount claimed and number of children claimed for need to be included.

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