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Form

Self Assessment: Non-resident Company Income Tax Return (SA700)

Use the postal form (SA700) to file a tax return for a non-resident company.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
28 May 2026
Show all updates

  1. The document 'Non-resident Company Income Tax Return notes (2026)' has been amended.

  2. The SA700 form and notes have been added for tax year 2025 to 2026. The forms from 2022 have been removed.

  3. The SA700 form and notes have been added for tax year 2024 to 2025. The forms from 2021 have been removed.

  4. The SA700 form and notes have been added for tax year 2023 to 2024. The forms from 2020 have been removed.

  5. The SA700 form and notes have been added for tax year 2022 to 2023. The forms from 2019 have been removed.

  6. The SA700 form and notes have been added for tax year 2021 to 2022. The forms from 2017 and 2018 have been removed.

  7. The form and notes have been added for tax year 2020 to 2021.

  8. The form and notes have been added for tax year 2019 to 2020.

  9. The form and notes have been added for tax year 2018 to 2019.

  10. This page has been updated to show you can no longer use the online service to submit form SA700. You must post the form to the address provided.

  11. The form and notes have been added for tax year 2017 to 2018.

  12. The form and notes have been added for tax year 2016 to 2017.

  13. The 'Sign in to Government Gateway' version of this form has been temporarily removed for improvements.

  14. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  15. New online version available for 2015 to 2016 tax year.

  16. The 2015 to 2016 form has been added to this page.

  17. First published.

Documents

Non-resident Company Income Tax Return (2026)

PDF, 585 KB, 6 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Non-resident Company Income Tax Return notes (2026)

PDF, 680 KB, 10 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Non-resident Company Income Tax Return (2025)

PDF, 544 KB, 7 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Non-resident Company Income Tax Return notes (2025)

PDF, 675 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Non-resident Company Income Tax Return (2024)

PDF, 574 KB, 7 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Non-resident Company Income Tax Return notes (2024)

PDF, 1.2 MB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Non-resident Company Income Tax Return (2023)

PDF, 564 KB, 7 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Non-resident Company Income Tax Return notes (2023)

PDF, 673 KB, 10 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the SA700 to file a tax return for a non-resident company that’s liable to Income Tax.

Email HMRC to ask for this form in Welsh (Cymraeg).

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