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Final Declaration
After the tax year ends you confirm your complete income position — employment, pensions, savings, dividends, and business profits — and settle any remaining tax.
- Replaces the main Self Assessment return for MTD ITSA users
- Must include all income sources, not only self-employment
- Reliefs such as Marriage Allowance may be claimed here
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.
Your final declaration should align with quarterly updates unless you document why figures changed. HMRC produces a tax calculation you should review before paying any balance due.
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.
Common mistakes to avoid
- Omitting employment or investment income
- Not claiming available reliefs or allowances
- Assuming quarterly data means no year-end review is needed
How SelfSubmit helps
Export PDF copies of each monthly SelfSubmit return before year-end so you have a clean record when completing your final declaration.