Dealing with tax can be tough for many in the UK. Form 12S is a key form for PAYE taxpayers. It helps them report non-PAYE income and claim tax credits and reliefs. Knowing how Form 12S works is key to meeting your tax duties and saving more.

This article will cover everything about Form 12S. We’ll talk about what it is, who needs it, and what non-PAYE income to report. We’ll look at filing it online or on paper and the pay and file system’s role. We’ll also discuss tax credits and reliefs like the rent tax credit and health expenses relief. Lastly, we’ll guide you on resources and help available for Form 12S.

Introduction to Form 12S

Form 12S is key for PAYE taxpayers in the UK with extra income. This includes self-employment, rental income, or profits from investments. It helps them report non-PAYE earnings and claim tax credits or reliefs. It’s vital for those with form 12s revenue, self-employed income, and sole trader earnings.

What is Form 12S?

Form 12S is for PAYE taxpayers who manage their taxes manually. It lets them declare income from self-employment, rental properties, and investments. By using Form 12S, taxpayers make sure they pay the right tax and get tax credits or reliefs.

Who needs to file Form 12S?

  • PAYE taxpayers with extra income from self-employment, rentals, or investments
  • People who can’t use the Revenue’s online services for tax
  • Sole traders, freelancers, and those with unincorporated business taxes
  • Taxpayers needing to report self-employment income or declare untaxed income

form 12s revenue

By filling out and sending Form 12S, these taxpayers meet their tax duties. They can also claim tax credits or reliefs.

Reporting Non-PAYE Income

If you’re on self-assessment and have income not from your job, you must report it. This includes self-employed income, rental income, or investment earnings. It’s vital to report your self-employment income and sole trader earnings correctly for your freelancer tax filings and annual tax submissions.

Types of Non-PAYE Income

You must report certain non-PAYE income on Form 12S. This includes untaxed income from the UK, like Irish deposit interest or credit union dividends. You also need to report foreign pensions or income. Making sure your untaxed income declarations and unincorporated business taxes are correct is key for self-employment income reporting.

Self-Assessment for PAYE Taxpayers

If you have non-PAYE income over a certain amount, you must do a self-assessment tax return with Form 11. This helps you pay the right tax. It also checks for any self-assessment mistakes and makes sure your HMRC tax forms are right. This avoids self assessment tax returns penalties.

non-paye income

“Accurately reporting non-PAYE income is crucial for maintaining compliance and avoiding potential issues with HMRC.”

Filing Form 12S

PAYE taxpayers in the UK have two ways to file their Form 12S: online or on paper. Both methods help individuals report their non-PAYE income and claim tax credits or reliefs. This ensures they meet their business tax compliance duties.

Online Filing

Filing Form 12S online is the easiest way, through the HMRC tax forms service on myAccount. This lets taxpayers send their return online and see their tax liability calculated automatically. The online system is easy to use, making it a top choice for many tax accountants and those filing tax returns.

Paper Filing

If online filing isn’t an option, you can file a paper Form 12S. You need to print the form, fill it out by hand, and send it to your local form 12s revenue office. This method takes longer but suits those who prefer not to use accounting software or who like a traditional way of handling tax deadlines.

Choosing how to file, PAYE taxpayers can make sure they meet their tax duties. They can also get the most from their form 12s revenue by accurately reporting their income and claiming tax credits or reliefs.

Form 12S filing

Form 12s Revenue

Form 12S is a key tax form for UK taxpayers. It helps figure out how much tax you owe and your financial situation. If you earn money from things like self-employment, renting out property, or investments, this form is for you. It lets you report your non-PAYE earnings accurately.

This form also lets you claim tax credits or reliefs for things like health costs, rent, and other deductions. Claiming these can lower your tax bill and save you money. So, it’s a vital part of doing your self-assessment tax returns.

Many people use accounting software or tax preparation services to make sure they follow HMRC rules. These tools and services help with Form 12S. They guide you through the process, helping you meet your tax deadlines and obligations.

“Proper filing of Form 12S is crucial for PAYE taxpayers to report their non-PAYE income and claim eligible tax credits or reliefs, optimising their financial position.”

Understanding Form 12S is key to managing your taxes well. You can use accounting software or get help from a tax accountant. Completing and submitting this form correctly and on time can greatly affect your tax bill and financial health.

Pay and File System

The UK’s Pay and File system is key for self-assessment. It lets individuals pay their tax early and file their return later. This is for those with non-PAYE income, ensuring they don’t face late fines or interest.

This system helps manage tax duties well. It matches paying current tax with filing last year’s return. This keeps taxpayers ahead of their self-assessment tasks and avoids future problems.

Adhering to the Deadline

If you need to file a self-assessment, like for self-employment or rental income, meet the 31 October deadline. Missing this can lead to fines and interest on any tax owed. These costs can add up fast, causing financial stress.

Tax Deadline Requirement
31 October Pay preliminary tax for the current year and file tax return for the previous year

Following the Pay and File system helps avoid these fines. It makes the self-assessment process smoother, letting you focus on your finances and tax duties.

“The Pay and File system is a straightforward way for self-assessment taxpayers to manage their tax obligations, but it’s crucial to adhere to the deadlines to avoid penalties and interest charges.”

In summary, the Pay and File system is vital for UK self-assessment. Knowing and meeting the 31 October deadline helps taxpayers stay on track. It prevents issues and fines, making tax management easier.

Claiming Tax Credits and Reliefs

When filing Form 12S, PAYE taxpayers in the United Kingdom can claim tax credits and reliefs. These help reduce their tax liability. By using these tax benefits, individuals can save more tax and improve their finances.

Common Tax Credits

Some common tax credits PAYE taxpayers can claim include:

  • Home Carer Tax Credit: This credit is for taxpayers who hire a home carer for a dependent relative, like an elderly or disabled family member.
  • Blind Person’s Tax Credit: Taxpayers who are legally blind or have limited sight can claim this credit to lower their tax.
  • Guide Dog Allowance: People who need a guide dog can get a tax-free allowance to cover the dog’s care and upkeep.
  • Assistance Dog Allowance: This credit is for taxpayers with a physical or mental health condition who use an assistance dog.

Health Expenses Relief

PAYE taxpayers can also claim relief for health expenses. This includes costs for non-routine dental work and expenses for staying in an approved nursing home. By documenting and claiming these expenses, taxpayers can lower their tax burden.

Understanding the tax credits and reliefs available helps PAYE taxpayers make the most of their tax savings. This way, they can fully benefit from the government’s tax benefits.

Rent Tax Credit

For PAYE taxpayers renting in the UK, the Rent Tax Credit is a big help. It can reduce the costs of renting, giving financial support to those who need it. To get this credit, you must not get government housing help and your landlord can’t be a government body.

To claim the Rent Tax Credit on Form 12S, you need to give details about your rental. This includes the Residential Tenancies Board number, the property’s address, and when you started and ended your tenancy. This info helps check if you’re eligible for the rent tax credit.

The Rent Tax Credit is a big help for PAYE taxpayers dealing with the costs of renting. It can ease some of the financial stress of renting privately. This way, they can better handle their taxes.

Not everyone can get the Rent Tax Credit. You must not have government housing support and your landlord situation must meet certain criteria. It’s wise to talk to tax experts or get advice to make sure you’re getting all the tax credits you can.

“The Rent Tax Credit has been a lifeline for many PAYE taxpayers who are navigating the complexities of the private rental market.

It’s a valuable tool in the toolkit of responsible taxpayers who are striving to manage their expenses and optimize their tax situation.”

Understanding the Rent Tax Credit and who can get it helps PAYE taxpayers manage their taxes better. This credit is key for supporting people and families who depend on renting for a home.

Assistance for Filing

The UK’s Revenue offers many ways to help PAYE taxpayers with their form 12s revenue and taxes. Taxpayers can use the Revenue’s revenue online services, like myAccount, to file their return online and find helpful resources. For those who can’t use online services, there’s an appointment service. Here, taxpayers can book in-person appointments at certain places or virtual appointments over video call.

Revenue Online Services

The hmrc tax forms portal and myAccount are important tools for filing taxes online. Taxpayers can use these services to send in their self assessment tax returns, check tax info, and claim tax credits and reliefs they’re due.

In-person and Virtual Appointments

If you need personal help or more support, the Revenue has in-person appointments and virtual appointments. You can set up a meeting at a Revenue office to talk about your tax preparation services and tax deadline with a tax accountant. Or, you can have a virtual meeting over video call if you can’t visit in person.

These services help make sure everyone, including older and vulnerable people, can meet their tax duties and get any credits or reliefs they’re due.


Filing Form 12S is key for PAYE taxpayers in the UK with income not from their job. It helps them report non-PAYE earnings and claim tax credits and reliefs. This way, they meet their tax duties and save more money.

The Revenue provides different ways to file and support for taxpayers. This makes filling out Form 12S easier and quicker. By using these resources, PAYE taxpayers can confidently manage their taxes and improve their finances.

Whether filing online, using software, or getting help from a tax expert, PAYE taxpayers have what they need. They can accurately fill out their Form 12S and meet their tax obligations. By keeping up with tax rules and acting early, they can reduce their tax bills and boost their finances.


What is Form 12S?

Form 12S is a tax return for PAYE (Pay As You Earn) taxpayers in the UK. It’s for reporting non-PAYE income like self-employment, rental income, or investment earnings.

Who needs to file Form 12S?

PAYE taxpayers with income not from their job must file Form 12S. This includes income from self-employment, renting out properties, or investments.

What types of non-PAYE income must be reported on Form 12S?

You must report untaxed income in the UK on Form 12S. This includes Irish deposit interest, credit union dividends, foreign pensions, or any other income. If you have non-PAYE income over a certain amount, you must also do a self-assessment tax return.

How can PAYE taxpayers file Form 12S?

PAYE taxpayers can file Form 12S online through the Revenue’s myAccount service or by sending a paper copy to their local Revenue office. Both ways let you report your non-PAYE income and claim tax credits or reliefs you’re eligible for.

What tax credits and reliefs can be claimed on Form 12S?

You can claim tax credits like the Home Carer Tax Credit, Blind Person’s Tax Credit, Guide Dog Allowance, and Assistance Dog Allowance on Form 12S. You can also get relief for health expenses, such as non-routine dental treatment or staying in an approved nursing home.

What is the Rent Tax Credit, and how can it be claimed on Form 12S?

The Rent Tax Credit is a tax relief for PAYE taxpayers renting in the UK. To get it, you must meet certain conditions and give details of your tenancy on Form 12S. This includes your Residential Tenancies Board registration number and the property’s address.

What assistance is available for PAYE taxpayers when filing Form 12S?

The UK’s Revenue offers help through the myAccount online platform and an appointment service for in-person or virtual meetings. These services aim to assist taxpayers, especially older and vulnerable individuals, in fulfilling their tax duties and claiming credits or reliefs they’re due.

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