Last updated: 18 October 2026
HMRC forms: the ones UK businesses and individuals use most
HM Revenue and Customs (HMRC) is the UK government department that collects Income Tax, National Insurance, VAT, Corporation Tax and other taxes. Most HMRC forms are now filed online through your Government Gateway account or through accounting software, but you still need to know which form applies to you, when it is due and what supporting records HMRC expects. This page explains the most common HMRC forms for the 2026/27 tax year (6 April 2026 to 5 April 2027) and links to our full forms library below.
Self Assessment forms
SA100 – the main tax return
The SA100 is the main Self Assessment tax return. You need to file one if you are self-employed with income over £1,000, a landlord, a company director taking dividends that are not fully covered by allowances, or if you have untaxed income HMRC needs to know about. The online deadline for the 2025/26 return is 31 January 2027, and paper returns had to reach HMRC by 31 October 2026. Any tax owed is also due by 31 January 2027.
Supplementary pages
- SA103S / SA103F – self-employment (short and full versions).
- SA105 – UK property income for landlords.
- SA104S / SA104F – partnership income.
- SA106 – foreign income and gains.
- SA108 – capital gains, including UK residential property disposals.
- SA109 – residence and remittance basis, used by non-residents and people arriving in or leaving the UK.
SA1 and SA401
Use the SA1 to register for Self Assessment if you are not self-employed (for example, a landlord or someone with untaxed income). Partners register with the SA401. If you start working for yourself, register as self-employed online instead. You must register by 5 October after the end of the tax year in which you started. Our guide on registering as self-employed walks you through it.
Employer and payroll forms
- P60 – end-of-year certificate you must give employees by 31 May.
- P45 – given to an employee when they leave.
- P11D and P11D(b) – report benefits in kind and pay Class 1A National Insurance (15% for 2026/27). They are due by 6 July after the tax year, unless you payroll benefits.
- Starter checklist – used for new employees who do not have a P45.
Most payroll reporting now happens in real time through Full Payment Submissions (FPS) from your payroll software. If you would rather not handle this yourself, our payroll and PAYE service runs it for you.
VAT forms
You must register for VAT if your taxable turnover goes over £90,000 in any rolling 12-month period, or you expect it to. You can ask to deregister if turnover drops below £88,000. Registration is usually done online (the VAT1 form). VAT returns must be filed through Making Tax Digital compatible software. See our VAT accountants page for help with registration, returns and schemes.
Company forms
Limited companies file the CT600 Corporation Tax return within 12 months of the end of the accounting period. The tax itself is usually due 9 months and 1 day after the period ends. The 2026 rates are 19% for profits up to £50,000 and 25% for profits over £250,000, with marginal relief in between. Companies House forms such as the confirmation statement and accounts are separate from HMRC forms. Our limited company accountants handle both.
Other forms you may need
- 64-8 – authorises an accountant (an agent) to deal with HMRC for you. This is now usually done online through HMRC’s agent services.
- NRL1 – lets non-resident landlords apply to receive UK rent without tax deducted.
- R40 – claims back tax overpaid on savings or investments if you are not in Self Assessment.
- P87 – claims tax relief on employment expenses (online in most cases).
HMRC forms library
Use the library below to find and download the form you need.
Our resource centre requires JavaScript. Please enable JavaScript in your browser to access it.
Frequently asked questions
Can I still send HMRC paper forms?
Some forms can still be sent on paper, but online filing is faster, gives you instant confirmation and often has a later deadline. For example, Self Assessment is due by 31 October on paper but 31 January online.
Which form do I need to tell HMRC about rental income?
Landlords report rental profits on the SA105 property pages of their Self Assessment return. If your gross property income is £1,000 or less, the property allowance means you may not need to report it.
Do I need a form to appoint Accotax as my accountant?
We set up agent authorisation with HMRC for you when you join. You only need to approve the request.
Let us deal with HMRC for you
Filling in the wrong form, or missing a deadline, can lead to penalties starting at £100. Our chartered accountants handle Self Assessment, payroll, VAT and Corporation Tax forms for a fixed monthly fee. Get a quick quote, call us on 0800 644 1258, or book a call back.