Checklist of details required on 2025 Self Assessment Returns

STUDENT LOANS
Please confirm if you have received notification from the Student Loans Company that repayment of an Income Contingent Student Loan began before 6 April 2025 and provide us with the relevant details.

HIGH INCOME CHILD BENEFIT CHARGE
If (1) your annual income is above £60,000 and (2) you are the higher earner of the household and (3) you or your partner still receive Child Benefit, then please contact us because we need details to include on your 2025 Self Assessment Tax Return.

Income Information (6 April 2023 – 5 April 2024)

Please provide details of all income sources, including:

INCOME RECEIVED

• Profits from self-employment (CIS statements required if applicable)
• Salaries and wages from employment (P60, P45, or last payslip before 6 April 2025)
• Bonuses, redundancy or lump sums received
• Company benefits (P11D from employers required)
• Any state benefits (incapacity, employment or support allowances, jobseeker’s, etc.)
• Bank current and deposit account interest (specify gross or net of tax)
• Building society interest (specify gross or net of tax)
• Investment account interest (gross or net)
• ISA investment interest received over the limit
• National Savings Account interest (including Post Office accounts)
• Interest on Income, Deposit and Capital Bonds
• Dividends from UK companies (vouchers required)
• Foreign income (including property rental)
• Unit trust income
• Trust income
• State pension (letter from Benefits Agency required)
• Other pensions and annuities (P60 required)
• Private income from rental properties (include allowable expenses with evidence)
• Maintenance received (agreement made before 15 March 1988)
• Capital gains on disposal of assets (shares, investments, property, machinery, etc.)
• Surrender of insurance policies (chargeable event certificate required)
• Any loan interest received

OUTGOINGS

• Retirement entitlements (including Blind Person’s relief etc.)
• Payments to pension plans
• Payments to retirement annuity contracts
• Covenant payments
• Employee contributions to death, sickness or superannuation benefits
• Gift Aid donations
• Venture Capital Trust subscriptions
• Interest on qualifying loans
• Enterprise Investment Scheme subscriptions
• Tax deductible expenses related to earned income
• Employment-related subscriptions paid

PAYE CODING NOTICES

Please provide us with copies of your latest 2024/25 and 2025/26 PAYE Coding Notices (if applicable).
Copies can be found in your GOV.UK Personal Tax Account.

MARRIAGE ALLOWANCE

Marriage Allowance allows you to transfer £1,260 of your Personal Allowance to your husband, wife, or civil partner. This can reduce your tax by up to £252 for the year ended 5 April 2025.

To benefit:

• One partner must have income below £12,570
• The other’s income must be between £12,571 and £50,270
• You can backdate claims to any tax year since 5 April 2021 if eligible

Please confirm your marital status for the year ended 5 April 2025. If married, please provide:

• Spouse’s name
• Spouse’s date of birth
• Spouse’s National Insurance number
• Date of marriage
• Spouse’s gross income for the year ended 5 April 2025