Documents for Self Assessment
Being prepared is the key to a stress-free tax return. This checklist outlines the key documents and information you'll need to have to hand before you start.The Document Checklist
1. Personal Information
- Your UTR (Unique Taxpayer Reference)
- Your National Insurance number
2. Income Documents
- P60 or P45 from your employment
- P11D if you receive benefits from your employer (e.g., health insurance, company car)
- Records of self-employed income, such as invoices or bank statements
- Details of rental income and related expenses
- Information on other income, such as dividends or savings interest
3. Deductions and Reliefs
- Records of pension contributions
- Details of Gift Aid donations to charity
4. Non-Resident Documents
If you live outside the UK or earn income from abroad, you may also need:
- Form P85 if you are leaving or have left the UK
- Foreign bank statements showing overseas income
- Overseas employer payslips or income statements
- Records of any UK rental income if you are an overseas landlord
Statutory Record Keeping Rules: How Long Do You Keep It?
You do not need to send your original physical receipts or payslips to HMRC when you file, but you must keep them safe as backup evidence.
The legal timeframe you must hold on to your documents depends entirely on how you make your money:
- If you are Self-Employed or a Landlord: You must legally preserve your business documentation for at least 5 years after the 31 January submission deadline of the relevant tax year.
- Example: Your paperwork for the 2025/26 tax return must be safely archived until 31 January 2032.
- If you are NOT Self-Employed (PAYE Employees / Investors): If your tax return is purely to report employment benefits, high income charges, or investment capital gains, you only need to keep your personal records for 22 months after the end of the tax year (roughly 1 year after the standard filing deadline).
The HMRC Penalty Warning: If HMRC opens a compliance check or a formal tax enquiry and you cannot produce the necessary receipts or transaction history to validate your return, they can impose automated financial penalties of up to £3,000 for negligent record-keeping.
Ready to File?
Getting your documents ready early makes filing easier and reduces the risk of mistakes.