Tax returns in the United Kingdom

In the United Kingdom, a tax return is a document that must be filed with HM Revenue & Customs declaring liability for taxation.

Individual partners are also required to file self-assessment tax returns; although a partnership is not considered a separate legal entity like a limited company it is still a form of taxable business income.

A company must file a return, using form CT600, and assess its liability to tax, normally within 12 months of the end of its accounting year.

Before the advent of Real Time Information (RTI), at the end of the tax year, employers operating PAYE schemes had to report to HMRC their employees, the total that had been paid to them, the amounts of income tax and national insurance contributions (NICs) that had been deducted from those payments, and the amount of employer's NICs due.

Since 2014, this form has been obsolete and employers have been required to report this information electronically in real time.