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In the United Kingdom, a tax return is a document that must be filed with the HM Revenue & Customs declaring liability for taxation. Different bodies must file different returns with respect to various forms of taxation. The main returns currently in use are: *SA100 for individuals paying Income Tax *SA800 for partnerships *SA900 for trusts and estates of deceased persons *CT600 for companies paying Corporation Tax *P35 for PAYE deductions by employers and National Insurance contributions *VAT100 for value added tax ==Income tax self-assessment== Most employees paying tax under the PAYE system are not required to file a tax return, because the PAYE system operates to withhold the correct amount of tax from their wages or salaries. A tax return is required for *the self-employed including someone in a partnership *controlling company director, but not a director of a non-profit organisation or anyone not receiving any payments or benefits *a minister of any religion *a name or member of Lloyd's *income from savings and investments of £10,000 or more *income from untaxed savings and investments of £2,500 or more *income from property of £10,000 or more before deducting allowable expenses or £2,500 or more after deducting allowable expenses *employment income on PAYE above £100,000 *anyone lived or worked abroad or aren't domiciled in the UK *having Capital Gains Tax to pay *anyone who owes tax and it can not be collected through the tax code. For instance when the taxable Basic State Pension is greater than the Personal allowance *anyone who has benefits in kind or out of pocket expenses which may be taxed as an employer does not have a dispensation The standard form in use is the SA100, complete with additional sheets for particular sources of income. A short tax return, form SA200, is available for those with incomes below £30,000. HMRC selects those that can complete a SA200. The tax year runs to 5 April. These tax returns must be completed by 31 January following the end of the relevant tax year for those who complete the tax return online and by 31 October following the end of the tax year for those who file by a paper return. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax return (United Kingdom)」の詳細全文を読む スポンサード リンク
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