Self-Assessment Tools & Resources
Self-Assessment Calendar
Annual Deadlines
5 October
Register for Self-Assessment
31 October
Paper return deadline
31 January
Online return & payment deadline
NHS-Specific Dates
6 October
Pension Savings Statements issued
31 March
Voluntary Scheme Pays deadline
31 July
Mandatory Scheme Pays deadline
When NHS Staff Need Self-Assessment
Many NHS staff must complete Self-Assessment returns:
Mandatory Requirements:
•PAYE income alone is no longer an automatic trigger from 2023/24 onwards (the old £100,000/£150,000 income trigger was removed)
•Annual Allowance pension charges
•Multiple employments (if tax not collected properly)
•Clinical Excellence Awards
•Private practice income
•Bank/agency work alongside substantive post
Common NHS Scenarios:
•Consultants with distinction awards
•Staff with research grants
•Those with rental property income
•Anyone who receives a Pension Savings Statement (pension growth exceeded Annual Allowance)
•Those with income from multiple NHS roles where tax may not have been collected correctly
You must register by 5 October if you haven't filed before.
Critical Self-Assessment Deadlines
Key dates for Self-Assessment completion:
Registration:
•5 October: Register for Self-Assessment (new filers)
Submission Deadlines:
•31 October: Paper return deadline
•31 January: Online return deadline
•31 January: Payment deadline for tax owed
Penalties:
•Late filing: £100 (even if no tax owed)
•3 months late: Additional £10 daily penalty
•6 months late: £300 or 5% of tax (whichever higher)
•12 months late: Additional £300 or 5% of tax
Payment on Account:
•31 January: First payment on account for following year
•31 July: Second payment on account
Reporting NHS Income Correctly
How to report various NHS income sources:
Employment Income:
•Main NHS salary (from P60)
•Bank/agency work
•Additional sessions
•Overtime payments
•Clinical Excellence Awards
Benefits and Allowances:
•Company car benefits
•Medical insurance
•Professional subscriptions (if paid by employer)
•Removal expenses
Pension Contributions:
•Employee contributions (usually automatic)
•Additional Voluntary Contributions
•Annual Allowance charges
•Scheme Pays elections
Multiple Roles:
•Separate reporting for each employment
•Ensure all P60s included
•Check tax codes are correct
Pension-Related Entries
Key pension sections in Self-Assessment:
Annual Allowance Charges:
•Use Pension Savings Statement figures
•Include all pension schemes
•Calculate carry forward if applicable
•Report Scheme Pays elections
Pension Contributions:
•Relief at source contributions
•Net pay arrangements (NHS pension)
•Additional Voluntary Contributions
•Relief on contributions over £40,000
Other Pension Information:
•Lifetime Allowance charges (pre-abolition)
•Unauthorised payments
•Pension commencement lump sums
•Foreign pension income
Important: Keep all Pension Savings Statements and contribution records.
Common NHS Self-Assessment Mistakes
Avoid these frequent errors:
Income Reporting:
•Missing bank/agency work
•Incorrect benefit valuations
•Not reporting all P11Ds
•Mixing gross and net figures
Pension Issues:
•Using wrong Annual Allowance figures
•Not claiming carry forward
•Incorrect Scheme Pays reporting
•Missing AVC contributions
Expenses Claims:
•Claiming non-allowable expenses
•Missing supporting evidence
•Incorrect mileage rates
•Personal vs business use
Deadlines and Payments:
•Late submission
•Underpaying estimated tax
•Missing payment on account
•Not updating contact details
Penalties for Late Filing
Self-Assessment penalties start immediately after the deadline, even if you don't owe any tax. The £100 late filing penalty applies from 1 February, with additional daily penalties after 3 months. File early to avoid unnecessary charges.
Required Actions
1
Check if you need to file
Review the criteria to determine if Self-Assessment is required
2
Gather all documents
Collect P60s, P11Ds, Pension Savings Statements, and other records
3
Complete and submit return
File online before 31 January deadline
4
Pay any tax owed
Ensure payment reaches HMRC by 31 January