Reference: HMRC Forms Glossary

HMRC Forms Glossary

A plain-English reference of the most common HMRC forms UK businesses and individuals encounter.

Self Assessment

• SA100 — Main Self Assessment tax return.
• SA103S / SA103F — Self-employment supplement (short / full).
• SA104 — Partnership.
• SA105 — UK property income.
• SA106 — Foreign income.
• SA108 — Capital Gains Tax.
• SA109 — Residence and the applicable foreign income and gains pages; use the version for the tax year.
• SA110 — Tax calculation summary.
• SA800 — Partnership return (filed by the partnership itself).
• SA900 — Trust and estate tax return.

Corporation Tax

• CT600 — Company Tax Return (main form).
• CT600A — Loans to participators.
• CT600B — Controlled foreign companies.
• CT600I — Supplementary pages for ring-fenced trades.
• Corporation Tax registration — Use HMRC’s current online registration process when the company becomes active; CT41G is a historical reference.
• CT600 Short — Discontinued; all companies now use CT600 (2024+).

VAT

• VAT1 — Application to register for VAT.
• VAT7 — Application to deregister.
• VAT100 — Quarterly VAT return (now submitted via MTD software).
• VAT426 — Insolvency reclaim.
• VAT484 — Change of registered details.
• VAT600 FRS / AA / AAS — Apply for Flat Rate / Annual Accounting schemes.
• VAT652 — Withdrawn. Use HMRC’s current VAT error-correction service.

PAYE and payroll

• P45 — Issued when an employee leaves, showing year-to-date pay and tax.
• P46 — Replaced by the Starter Checklist for new employees without a P45.
• P60 — Year-end summary of pay and tax for each employee (issued by 31 May).
• P11D — Report of employee benefits in kind.
• P11D(b) — Employer's Class 1A NI declaration on P11D benefits.
• P45 Part 3 — Part of the P45 supplied to a new employer; use the Starter Checklist if a new employee has no P45.
• FPS / EPS — Real-Time Information submissions: Full Payment Submission and Employer Payment Summary.

Companies House (not HMRC, but related)

• CS01 — Annual confirmation statement.
• AA02 — Dormant company accounts.
• IN01 — Application to incorporate a company.
• AP01 / TM01 — Appoint / terminate a director.

CIS (Construction Industry Scheme)

• CIS300 — Monthly contractor return.
• CIS301 / 302 / 304 — Subcontractor application forms.

Pensions and benefits

• R40 — Reclaim tax on savings income.
• R85 — (Withdrawn) declaration of non-taxpayer status.
• P50 — Reclaim Income Tax when stopping work mid-year.
• P53 — Reclaim Income Tax on small pension lump sums.

Notification and compliance

• 64-8 — Authorise an agent (accountant) to act for you.
• CWF1 — Register as self-employed.
• NRL1 — Non-resident landlord scheme.
• VAT411 — Personal export of new motor vehicles.

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This is general guidance for the 2025/26 UK tax year and is not personal tax advice. Always check the latest figures on GOV.UK or speak to a qualified accountant for your situation.