SA100 Returns lists every individual client of the firm for one tax year and where that client’s Self Assessment return has got to. It is the January screen: sort by status, filter to Not started or Rejected, and work down the list. Turn it on as described in Firm-wide return lists.
What each row shows
- Client — the individual’s name, linking to their return for the chosen year. For a client with no return yet the link starts one.
- UTR — the Unique Taxpayer Reference from the client’s record. Blank means it has not been entered yet; the return cannot be filed without it.
- Tax year — the year chosen in the dropdown, for example 2025-26.
- Status — one of the words below, with a red Late badge once 31 January has passed and the return has not been accepted.
- Tax due — from the return’s last calculation: the balancing payment plus the first payment on account, shown as “Due £x”, or “Repayment £x” when the year is overpaid. Blank until something has been calculated.
- Deadline — 31 January after the end of the tax year, the online filing date.
The status words
They are the same words the Clients list and the firm dashboard use, so a client reads the same everywhere.
- Not started — no return exists for the year, or one exists but nothing has been saved in it.
- In progress — figures have been saved; the return has not been sent.
- Waiting for HMRC — the return has been sent and HMRC has not yet replied, or a send is under way.
- Rejected — HMRC refused the last submission. Open the return to read the errors and resend; see Submitting the return to HMRC.
- Filed — HMRC accepted the return. A filed return is never marked Late, whatever the date.
Choosing the tax year
The list opens on the latest tax year that has ended, which is the one now being filed. The dropdown also offers the current year and any earlier year a client has a return for. Only tax years the Self Assessment feature supports can be started from the list; for the years it covers see Self Assessment tax returns in Tax Optimiser.
Working the list in January
- Set Status to Rejected first. Each row needs a correction and a resend.
- Then Waiting for HMRC. Open any row that has waited more than a few minutes and use Check status on the submission screen.
- Then In progress, and finally Not started. The summary line above the table counts down as returns are filed.
The action menu at the end of a row also opens the client’s record, which is where the UTR, National Insurance number and address are kept. A return copies those in when it is created and warns if the record has since changed.
How this differs from the Clients list
Individual Clients in the firm menu also has SA100 columns, but they follow each client’s latest year, whatever year that is. The SA100 Returns list fixes the year, so a client who filed 2024-25 and has not started 2025-26 shows as Not started here and as Filed there.
Next: The SA800 Returns list.
