To send your Self Assessment tax return online, you can either:

• use the HM Revenue and Customs (HMRC) free Self Assessment Online service
• buy commercially available software

What you need

You’ll need an online account with HMRC.

To sign up if you don’t already have one, you’ll need your 10-digit Unique Taxpayer Reference (UTR). HMRC send you this when you register for Self Assessment. It’s also on letters or payslips from them.

Deadlines

There are deadlines for sending your Self Assessment tax return and paying any money you owe.

You can set up an online account through HM Revenue and Customs’ (HMRC’s) online services.

It takes 7 working days to set up an online account because HMRC posts you an ‘activation code’ - you need this to activate your account. It can take up to 21 days if you’re setting up your account from abroad.

You must activate your account within 28 days.

You’ll need your:

• Unique Taxpayer Reference (UTR) number
• postcode or National Insurance number (unless you live abroad)

As an organisation

Sign up as an organisation if you’re:

• a self-employed sole trader
• a business partnership
• a partner in a business partnership
• managing a trust

As an individual

Sign up as an individual if you’re

• a director of a limited company
• filling in a Self Assessment tax return for any other reason - eg you or your partner get Child Benefit and your income is over £50,000

Call HMRC's Online Services helpdesk if you have problems signing up.

Most people can fill in and send the individual Self Assessment tax return, including sections covering:

• employment
• self-employment
• income you get as a partner in a business partnership
• UK property income
• capital gains
• foreign income

You must have an HMRC online account to use this service.

What you can’t send

You can’t use HMRC’s online service to send a:

• Partnership tax return
• Trust and Estate tax return
• Self Assessment tax return if you get income from a trust, you’re a Lloyd’s underwriter, you’re a religious minister or you need to fill in the non-residence part of the return

You can send these online if you buy software.

You can also fill in and send them on paper.

What you have to send on paper

You can’t use HMRC’s online service or bought software to send a:

• tax return for a non-resident company (SA700)
• tax return for trustees of registered pension schemes (SA970)

You can only send paper versions of these forms.

How the free online service works

You can see a demonstration on the HM Revenue and Customs website.

You can buy software that sends HM Revenue and Customs (HMRC) your:

• personal Self Assessment tax return
• Partnership tax return
• Trust and Estate tax return

You must have an HMRC online account to send tax returns using this software.

Personal and partnership Self Assessment tax returns

You can use the following software for personal and partnership Self Assessment tax returns:

• Absolute Topup
• ASP Limited (TaxCalc)
• Andica Limited
• Callcredit Information Group (Ftax)
• DC Software
• Forbes Computer Systems
• GoSimple Ltd
• IRIS Software Ltd
• Isokon Limited
• Keytime Objective Limited
• Quality Management Software Limited
• PTP Software
• rfa Ltd
• Sage (UK) Limited
• Tax Computer Systems
• Taxfiler
• Taxshield
• Thomson Reuters

Trust and estate Self Assessment tax returns

You can use the following software for trust and estate Self Assessment tax returns:

• ASP Limited (TaxCalc)
• Forbes Computer Systems
• IRIS Software Ltd
• Keytime Objective Limited
• PTP Software
• rfa Ltd
• Quality Management Software Limited
• Sage (UK) Limited
• Thomson Reuters

HMRC can't recommend one software product or service over another and isn't responsible for any problems you have with software that you've bought.