Dealing with form R185 as a beneficiary

GenX0212

Hi,

Quick question. If a higher rate tax payer receives form R185 but doesn't normally have to complete a self-assessment tax return then is there a simple way of paying e.g. writing a letter to HMRC or will they have to register for self-assessment?

I'm assuming the onus is on the beneficiary to tell HMRC that money is potentially owing and not wait for HMRC a to tell them?

many thanks.

poseidon1

Sadly the entire onus is on the R185 beneficiary who must self assess via form SA100 together with supplentary form SA107 - see below

https://assets.publishing.service.gov.uk/media/69bd902913101e99087049e0/SA107-2026.pdf

You will need to register for self assessment if you have never done so, and you won't be able to utilise HMRC's portal to lodge the return online since their systems cannot deal with the SA107.

You must either submit a paper tax return by the October 2026 deadline, or invest in 3rd party tax software which includes the SA107 supplement.

jem16

https://forums.moneysavingexpert.com/discussion/comment/82003912#Comment_82003912

My brother is in this situation. Higher rate taxpayer but not in SA. Must he register for SA and complete both the main part and the additional form as opposed to just sending off the SA107?

It’s his last year of work as well and won’t be a higher rate taxpayer going forward.

poseidon1

https://forums.moneysavingexpert.com/discussion/comment/82004114#Comment_82004114

The SA 107 is merely a supplement to the SA100, it cannot be lodged in isolation so yes he will need to register.

Your brother will have to complete a full blown SA100 together with any other supplements relevant to his other income sources ( eg SA 102 for employment income etc).