Self-Assessment for Individuals

by Sarah Laing
access120 days access
cpd hours4 CPD hours

This course will enable you to:

  • Explore the key issues of Self-Assessment (SA) - focusing on what it is, who it affects, timescales and deadlines, and various statutory record-keeping requirements
  • Understand the format of SA returns and various claims and elections that may be required
  • Gain knowledge on additional compliance and reporting issues faced by the self-employed
  • Register for HMRC’s online services
  • Understand HMRC’s enquiries and investigations procedures and learn to negotiate satisfactory outcomes

This course has been revised and is up to date for 2020-21

Self-Assessment (SA) for individuals is a hugely important area of taxation as it affects so many people.

HMRC issue and receive around 12million tax returns each year. The penalties for non-compliance are severe and can prove to be very costly.

This course identifies and explains the main principles and practice underlying the UK’s SA tax system for individuals. You will get to grips with how the system works and the issues that may need to be addressed. By the end of the course, you will have a good understanding of the basic SA system for individuals.

The course is relevant to any finance professional in business and industry who is involved in personal tax. It also appeals to staff in accountancy and/or tax practices, who need to gain an understanding of the basic principles of Self-Assessment.


  • What is Self-Assessment?
  • How do HMRC process returns?
  • Who does Self-Assessment affect?
  • What are the timescales and deadlines under SA?
  • What are the record-keeping requirements for the taxpayer?

Individuals and Employees

  • How does self-assessment affect employees?
  • Who is responsible for the tax returns of individuals and employees?
  • How do you make claims for pension contributions?
  • How do you make claims for gift aid?
  • How do you make claims for marriage allowance?
  • How do individuals and employees pay tax?
  • What are the penalties for late payment?
  • What are the proposed penalties for late payment?

The Self-Employed

  • How do you register taxable profits?
  • What is the trading allowance?
  • What is the cash basis?
  • How do you record payments on account?

Other Matters Affecting SA

  • How do you register for Self-Assessment online?
  • What are enquiries and investigations?
  • What is a closure notice?
  • What is a settlement?
  • What is Making Tax Digital?

Sarah Laing is a Chartered Tax Adviser. She has been writing professionally since 1998 when she joined CCH Editions as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences).

Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms, and now works as a freelance author providing technical writing services for the tax and accountancy profession.

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