What's covered by the HMRC free online service

You can sendHMRC the main Self Assessment Tax Return (SA100) online free of charge usingthe HMRConline service. You can also use this service to send the following pages online - these support the main tax return:

• employment
• self-employment
• partnership - to report your share of a partnership's profit or loss
• UKproperty
• capital gains
• foreign

As well as sending your tax return online you can view and/or amend your contact details online and use a secure email channel to askHMRC a question. You can also see your latest Statement of Account and account history online to find out:

• what you owe, what you've paid and any repayments due
• when your tax return was received
• when your next tax return is due

Bear in mind that the HMRC software only covers the tax return and pages listed above.

If you want to send other tax returns online - for example the Trust and Estates Tax Return or the Partnership Return - or other supplementary pages, you'll need to use commercial software.

• Find out how to start using the HMRC Self Assessment online filing service

• Read more about filing Trust and Estates tax returns Opens new window

What's covered by commercial software

You cansend the following tax returns online using software from commercial suppliers (some of this software is free and some you have to pay for):

• SA100 - Tax Return (for individuals - including those who areself-employed)
• SA800 - Partnership Tax Return
• SA900 - Trust and Estate Tax Return

Thecommercial software products also allow you tosend some or all of the followingpages online - these support the main tax return:

• employment
• self-employment
• partnership - to report your share of a partnership's profit or loss
• UKproperty
• additional information
• foreign income
• trust income
• capital gains
• non-residence
• Minister of religion
• Lloyd's underwriters

Follow the link below for a list of commercial software. HMRC has tested each of these products to make sure that they can be successfully sent to HMRC over the internet.

HMRCdoesn't recommend any one particular product or service over another, so you'll have to choose for yourself. When you compare suppliers, you could look at things such as their extra features, ease of use and quality of support.

• List of commercial software for the latest Self Assessment tax return Opens new window

Tax returns you can't file online

There is currently no software available for filing the following returns:

• SA700 - Non-resident Company Tax Return
• SA970 - Trustees of Registered Pension Schemes

You have to send these as paper returns. Because there's no online service available, the deadline for these paper returns is the same as for online returns - 31 January.

• Self Assessment deadlines - find out more

• Read more about tax returns for trustees of registered pensions scheme Opens new window

Before you can send HMRC your tax return online

Whichever software you choose, before you can send HMRC your tax return online, you'll need to registerto use the online service - allow at least seven days to do this.

You'll need to have your Unique Taxpayer Reference (UTR) to hand (find this on your tax return or Statement of Account) plus either your National Insurance number or your postcode.

• Self Assessment online - register as a new user Opens new window

• Read more about using Self Assessment Online before registering

Completing your online tax return in parts

You don't have to fill in your online tax return all in one go. You can fill in part of it then save it and come back later. You can also print it out if you want to.

If you use HMRC software, your work is saved securely as you work. Only you will be able to get at it, no one else (inside or outside HMRC) can look at your return until you've submitted it.

If you use commercial software, you may be able to save your work on your own computer. If this feature's important to you, check that it's available before you choose your software.

Support for HMRC online service

The Online Services Helpdesk supports the HMRC onlinesoftware (but not software from other suppliers).

• Contact the Online Services Helpdesk Opens new window