Early submission discount: Fees are lowest when you submit your
information by 31 October. The later we receive your information, the higher the fee.
When will you submit your information?
UK income
UK salary / employment incomePAYE from one or more
employers
£35
UK dividendsFrom UK company shares
£10
Interest incomeSavings & bank accounts
Free
UK pension incomeState, private or workplace pension
£15
UK rental incomeProperty letting income
Free
Self-employment incomeSole trader, freelancer, contractor
£50
Pension contributions (tax relief)Personal contributions not
relieved at source
£15
Capital gains & losses
Capital gain / lossUK assets — shares, property, valuables
£70
Business Asset Disposal Relief (BADR / ER)Reduced CGT on qualifying
business assets
£12.50
Foreign income & overseas assets
Foreign interest incomeOverseas savings, bonds
£10
Foreign dividendsFrom overseas company shares
£10
Foreign rental incomeOverseas property income
£60
Disposal of overseas assetForeign asset gain or loss
£100
Employment share schemes
Employment share schemeSAYE, SIP, CSOP, EMI or unapproved
options
£20