2026-05-29 · MTD News
SA700 postal form updated for non-resident company tax returns
HMRC has published an updated version of the SA700 — the postal form non-resident companies use to submit a Self Assessment income tax return. The form must be filed on paper rather than online.
This is a narrow filing requirement. It applies to companies based outside the UK that have a UK income tax liability, not to sole traders, individual landlords, or UK-resident businesses.
If you run a small UK business or are an individual landlord preparing for Making Tax Digital, this update is unlikely to affect you. If you are unsure whether your business is classed as a non-resident company for UK tax purposes, it is worth checking with your accountant.
Source: gov.uk announcement.