HMRC letter codes · Self Assessment (SA)
SA letters and forms, explained by code
Last reviewed 14 October 2026 · How Tax Letters checks its facts
Codes on HMRC's Self Assessment letters and forms, starting SA. Each code page reports what HMRC, GOV.UK or a recognised body publishes about it, with the source and the day it was checked beside each fact.
Every Self Assessment (SA) code
- SA1 Register for Self AssessmentGOV.UK's page on registering for Self Assessment says form SA1 is the postal form for people who are not self-employed and cannot register online.
- SA401 Register a partnerGOV.UK says form SA401 is used to register for Self Assessment and Class 2 National Insurance when you have joined a partnership.
- SA250 Welcome letterHMRC's Self Assessment manual describes SA250 as the 'Welcome' letter issued to the taxpayer when their record is set up; at that point the system also allocates a Unique Taxpayer Reference (UTR).
- SA316 Notice to file a tax returnIts own guide on this site
- SA100 Main tax returnGOV.UK's tax return forms page calls the SA100 the main tax return.
- SA101 Additional information pagesGOV.UK says the SA101 supplementary pages are used when filing the SA100 Tax Return to record less common types of income, deductions and tax reliefs, and to provide information about Income Tax losses, pension charges and tax avoidance schemes.
- SA102 Employment pagesGOV.UK says the SA102 supplementary pages are used to record your employment details when filing your SA100 Tax Return.
- SA103S Self-employment pages, shortGOV.UK says the SA103S is the short version of the self-employment supplementary pages, for people who are self employed, have relatively simple tax affairs and had annual business turnover below the VAT threshold for the tax year.
- SA103F Self-employment pages, fullGOV.UK says the SA103F is the full version of the self-employment supplementary page, for people who are self-employed, have more complex tax affairs and had annual business turnover above the VAT threshold for the tax year.
- SA104S Partnership pages, shortGOV.UK's SA104S page says to use this short version of the SA104 supplementary pages when filing your SA100 Tax Return if you are only declaring partnership trading income, and interest or alternative finance receipts received after tax was deducted from banks or building societies.
- SA104F Partnership pages, fullGOV.UK says to use the SA104F supplementary pages if you do not qualify to complete the short version and are a member of a partnership filing an SA100 Tax Return, and that this full version covers all the possible types of partnership income you might receive.
- SA105 UK property pagesGOV.UK says to use the SA105 supplementary pages when filing your SA100 Tax Return if you received rental income and other receipts from UK land and/or property.
- SA106 Foreign pagesGOV.UK says to use the SA106 supplementary pages when filing your SA100 Tax Return to declare foreign income and gains and to claim foreign tax credit relief.
- SA107 Trusts pagesGOV.UK says to use the SA107 supplementary pages when filing your SA100 tax return to declare income from a trust, settlement or deceased person’s estate, and any taxable income you received as a settlor.
- SA108 Capital gains summary pagesGOV.UK says to use the SA108 supplementary pages when filing your SA100 Tax Return to record capital gains and losses.
- SA109 Residence and non-resident pagesGOV.UK says to use the SA109 supplementary pages when filing your SA100 Tax Return to record your residence and domicile status, and claim personal allowances as a non-UK resident.
- SA110 Tax calculation summary pagesGOV.UK says to use the SA110 supplementary pages when filing your SA100 Tax Return to record the amount due or overpaid for tax, student loan repayments and Class 4 National Insurance contributions.
- SA200 Short tax returnGOV.UK's Short Tax Return notes (SA211) page says the SA200 Short Tax Return is a simpler version of the SA100 Main Tax Return.
- SA800 Partnership tax returnGOV.UK's tax return forms page lists the SA800 form, including supplementary pages, as the form for a partnership tax return.
- SA302 Tax calculationIts own guide on this site
- SA300 Self Assessment statementIts own guide on this site
- SA303 Claim to reduce payments on accountGOV.UK says to use the SA303 form to apply to reduce your Self Assessment payments on account.
- SA359 Strongly worded payment reminderHMRC's Self Assessment manual forms index describes SA359 as a strongly worded payment reminder.
- SA326D Penalty notice for a late tax returnIts own guide on this site
- SA372 Daily penalty reminderHMRC's Self Assessment manual forms index describes SA372-30 as a late tax return daily penalty reminder, a letter advising that the tax return is now more than 3 months late and penalties are £300 or more.
- SA370 Notice of penalty assessmentHMRC's Self Assessment manual forms index describes SA370 as a notice of penalty assessment, a letter advising of additional penalties.
- SA371 Partnership notice of penalty assessmentHMRC's Self Assessment manual forms index describes SA371 as a late partnership tax return notice of penalty assessment, a letter advising of additional penalties that can include daily penalties, late filing penalties the index calls 'tax geared', and late payment penalties for partnerships.
- SA251 Exit letterHMRC's Self Assessment manual forms index describes SA251 as a letter to the taxpayer explaining that HMRC no longer needs a Self Assessment (SA) return to be completed.
- SA252 Higher rate or complex tax code letterHMRC's PAYE manual says HMRC issues letters to individuals who are not in Self Assessment (SA) and are liable at the higher rate, and names the SA252 as this letter.
Information, not advice: these pages report what HMRC and GOV.UK say about each code. Your own letter comes first.
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Other series
- Corporation Tax (CT)CT600, CT603, CT41G, CT41G (Clubs), CT208 and more
- VATVAT1, VAT1A, VAT1B, VAT2, VAT7 and more
- National Insurance (CA)CA5603, CA5403, CA2490, CA4361, CA72A and more
- Child Benefit (CH)CH2, CH24A, CH105, CH995, CH459 and more
- Tax credits (TC)TC600, TC602, TC603D, TC603R, TC603UR and more
- Debt and payment letters (IDMS)IDMS99, IDMS99P, OCA43
- One-to-many lettersNISPAR1MM, LCL2REG2MM, CompC1LPLRMM, CompC1LPLR(A)MM, HEIPO2MM and more
- Compliance check factsheets (CC/FS)The factsheets HMRC's compliance letters name.
- Every HMRC letter codeAll the series on one page.
- GOV.UK: Check how to register for Self Assessment (checked 14 Oct 2026)
- GOV.UK: Self Assessment: general enquiries (checked 14 Oct 2026)
- GOV.UK: Register a partner for Self Assessment and Class 2 National Insurance (checked 14 Oct 2026)
- GOV.UK: HMRC Self Assessment Manual, SAM100220 Set up individual record (checked 14 Oct 2026)
- GOV.UK: HMRC Self Assessment Manual, SAM002 Forms Index (checked 14 Oct 2026)
- GOV.UK: Self Assessment tax return forms (checked 14 Oct 2026)
- GOV.UK: Self Assessment tax returns (checked 14 Oct 2026)
- GOV.UK: Complete your Self Assessment tax return for the last tax year (checked 14 Oct 2026)
- GOV.UK: Self Assessment: forms ordering (checked 14 Oct 2026)
- GOV.UK: Self Assessment: additional information (SA101) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: Employment (SA102) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: self-employment (short) (SA103S) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: Self-employment (full) (SA103F) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: Partnership (short) (SA104S) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: Partnership (full) (SA104F) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: UK property (SA105) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: Foreign (SA106) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: Trusts etc (SA107) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: Capital gains summary (SA108) (checked 14 Oct 2026)
- GOV.UK: Residence and foreign income and gains (FIG) regime etc (Self Assessment SA109) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: tax calculation summary (SA110) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: Short Tax Return notes (SA211) (checked 14 Oct 2026)
- GOV.UK: Self Assessment: Partnership Tax Return (SA800) (checked 14 Oct 2026)
- GOV.UK: Claim to reduce payments on account (checked 14 Oct 2026)
- GOV.UK: Understand your Self Assessment tax bill (checked 14 Oct 2026)
- GOV.UK: HMRC Self Assessment Manual, SAM61210 Advising and warning the taxpayer about penalties for 2010-11 returns onwards (checked 14 Oct 2026)
- GOV.UK: Penalties for Making Tax Digital for Income Tax (checked 14 Oct 2026)
- GOV.UK: HMRC Self Assessment Manual, SAM61230 Late filing daily penalties for 2010-11 returns onwards (checked 14 Oct 2026)
- GOV.UK: Disagree with a tax decision or penalty (checked 14 Oct 2026)
- GOV.UK: Appeal a Self Assessment penalty for late filing or late payment (checked 14 Oct 2026)
- GOV.UK: HMRC Self Assessment Manual, SAM101040 Automatic removal of cases from SA using CY-1 return (checked 14 Oct 2026)
- GOV.UK: HMRC PAYE Manual, PAYE79055 Letters to higher rate individuals (SA252) (checked 14 Oct 2026)
- GOV.UK: SA252 letter: testing and results of new format (checked 14 Oct 2026)
- GOV.UK: Income Tax: enquiries (checked 14 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)