Category 12
Final Declaration
After the tax year ends you confirm your full income and pay any remaining tax — this replaces the main SA return for MTD users.
What it is
The final declaration is your end-of-year confirmation to HMRC. You include all income sources (employment, pensions, savings, dividends, and business income) and claim reliefs. It finalises your tax position for the year.
Who it applies to
Everyone within MTD for Income Tax must submit a final declaration in addition to quarterly updates.
What you need to do
- Gather all income records for the tax year.
- Complete the final declaration in your MTD software.
- Pay any balance due by the Self Assessment deadline.
Key points
- Your final declaration must match your quarterly updates unless you explain changes.
- Marriage Allowance and other reliefs are claimed here where applicable.