Self Assessment Tax Return Service: Prepared and Filed

What this service is and who it is for

This service registers you for Self Assessment if needed, prepares your tax return from your records and files it with HMRC online. If you were searching for a self assessment accountant, note that Borderless Filings is a filing service, not an accountancy firm or registered tax adviser. We handle the preparation and submission; if you need tax planning or advice on residence, speak to a qualified adviser.

People who use it most:

• Company directors taking dividends from their own limited company.
• Sole traders and freelancers, including those just starting (see our guide on how to register as a sole trader).
• Landlords with UK rental income.
• People with foreign income, such as overseas rent, investments or freelance work paid from abroad.
• Non-UK residents with taxable UK income.

Who must send a tax return

HMRC lists fixed cases where a return is required and wider cases where it may be. Its guidance on who must send a tax return says you must file if, in the tax year, you:

• were a self-employed sole trader and earned more than £1,000
• were a partner in a business partnership
• owed Capital Gains Tax
• had to pay the High Income Child Benefit Charge and do not pay it through PAYE
• were an off-payroll worker repaying a student loan

You may also need to file for untaxed income: rent, tips and commission, savings interest, dividends, foreign income, or any taxable UK income if you are not UK resident. HMRC's page links to a checker if you are unsure. The £1,000 figure is the trading allowance; there is a separate £1,000 property allowance.

For directors, HMRC says dividends above your unused Personal Allowance and the dividend allowance must be reported. In practice many directors file every year because of this.

Deadlines for the 2025/26 tax year

The tax year runs from 6 April to 5 April, and the dates below apply to the year that ended on 5 April 2026. HMRC's Self Assessment deadlines page sets them.

If you register after 5 October, HMRC gives you 3 months from its notice to file, but payment is still due by 31 January. For the full calendar across years, see our guide to Self Assessment deadlines. New filers usually get their UTR by post around 15 days after registering, so register early.

Payments on account

If last year's bill was £1,000 or more, HMRC usually asks for advance payments toward next year's bill. Each payment on account is half of the previous year's tax, due by 31 January and 31 July. You do not need them if last year's bill was under £1,000 or more than 80% of your tax was collected at source, for example through PAYE.

An example based on HMRC's own: if your bill for the year is £3,000 and you already made payments on account of £1,800, you pay a £1,200 balancing payment on 31 January plus the first £1,500 payment on account for the next year. That is £2,700 in one January, which surprises many first-year sole traders. If you expect lower income, you can ask HMRC to reduce your payments on account.

Penalties

Penalties start the day after the deadline, even if you owe no tax. HMRC's Self Assessment penalties page sets them out.

Paying late adds penalties of 5% of the unpaid tax at 30 days, 6 months and 12 months, plus interest.

Tax rates for 2026/27

These are the rates for the current tax year (6 April 2026 to 5 April 2027) in England, Wales and Northern Ireland. The standard Personal Allowance is £12,570, and it goes down by £1 for every £2 of adjusted net income above £100,000. Scotland sets its own income tax bands on non-savings, non-dividend income.

The first £500 of dividends each year is covered by the dividend allowance. Sole traders also pay Class 4 National Insurance of 6% on profits between £12,570 and £50,270 and 2% above that.

Making Tax Digital for Income Tax

Sole traders and landlords with qualifying income over £50,000 have had to use MTD since 6 April 2026, dropping to over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028 (HMRC eligibility guidance); see our Making Tax Digital for Income Tax guide for what that involves.

What is included

• Self Assessment registration and UTR follow-up, if you are new.
• Preparation of your return from your records: employment, self-employment, property, dividends, interest and foreign income pages as needed.
• A calculation summary showing the tax due and any payments on account.
• Online filing with HMRC and the submission receipt in your portal.
• Reminders for 31 July and 31 January payments and next year's return.

What is not included

• Bookkeeping for the year, MTD quarterly updates and Capital Gains Tax property reports.
• Advice on tax residence, the Statutory Residence Test, double taxation relief positions or treaty claims. These need a licensed adviser.
• HMRC enquiries and penalty appeals.

Government fees

There is no HMRC fee to register for Self Assessment or to file a return online. You pay only the tax you owe, directly to HMRC. Our service fee is separate and shown on the pricing page.

How it works

1. Order and intake. Start your order and tell us your income types for the tax year.
2. Secure document upload. Upload P60s, dividend vouchers, rental statements and business records through the portal (see our security page).
3. Agent authorization. You authorize our filing team to act for you with HMRC through HMRC's agent authorization process.
4. Preparation and review. We prepare the return, ask any questions and send you the draft calculation.
5. Your approval and submission. You approve the figures and we file online.
6. Tracking and reminders. The receipt and calculation go to your portal, with payment reminders.

What we need from you

• Your UTR and National Insurance number, or your details so we can register you.
• Employment or director pay: P60 or final payslip, and P11D if you had benefits.
• Dividends: dividend vouchers or board minutes showing amounts and dates.
• Self-employment: income and expense totals, or bank statements and invoices.
• Property: rent received, letting agent statements, mortgage interest and running costs.
• Savings and foreign income: interest certificates, overseas income records and any foreign tax paid, with exchange rates used.
• Pension contributions, Gift Aid donations and student loan details.

Timelines

Our team starts once your intake is complete and every document is uploaded. HMRC does not publish a processing time for online returns; you get a submission receipt when the return is accepted. Returns sent in the final weeks of January leave little time for questions, so we suggest sending records by the end of the year.

Doing it yourself vs using us

Many people file their own return online through their HMRC account at no cost, and if you have one simple income source that is often enough. Using us adds preparation from your paperwork, checks on each income type, the right supplementary pages, online filing, receipts in one portal and reminders for both payment dates. It helps most when you have several income sources, dividends from your own company, foreign income or you live outside the UK. If you also run a company, see our company accounts and CT600 service.

Sources

• GOV.UK: Who must send a tax return
• GOV.UK: Self Assessment tax returns, deadlines
• GOV.UK: Self Assessment tax returns, penalties
• GOV.UK: Payments on account
• GOV.UK: Find your UTR number
• GOV.UK: Income Tax rates and Personal Allowances
• GOV.UK: Tax on dividends
• GOV.UK: Self-employed National Insurance rates
• HMRC: Tax-free allowances on property and trading income
• HMRC: Check if you're eligible for Making Tax Digital for Income Tax

Fees, deadlines and rules on this page were last checked on 27 September 2026.