One desk from the client’s first document to HMRC’s receipt. Prepare the return, pass it through review, get the client’s approval and file with your agent login. Preparing is free, and you pay only when a return is filed.
Every SA100 and SA800 in this organisation, with its filing status.
6 returns
Who
Type
Tax year
Status
HMRC status
Amira Khan
SA100
2025-26
Draft
-
Raj Patel
SA100
2025-26
In review
-
Owen Hughes
SA100
2025-26
Approved
-
Hughes & Webb
SA800
2025-26
Accepted
Accepted
Sara Jones
SA100
2025-26
Accepted
Accepted
Tom Baker
SA100
2025-26
Rejected
Rejected
Client approvalClient approved
Approved by Owen Hughes on 2026-10-12 10:42:18.
£0to prepare, review and get approval
1 creditper client tax year, at filing
Unlimitedpractice logins, no seat fee
SA100 + SA800individual and partnership returns
In short
In Self Assessment Software a practice adds each client once, starts the return for the tax year and completes the SA100 and supplementary pages. Once the ready checks are clear, a preparer sends it for review. A reviewer signs it off, the client approves from a secure email link, and the reviewer files with the practice agent login. A filing credit is used only when the return is sent.
Status on every return: Draft → In review → Approved → Submitted → Accepted
The workflow
The seven stages, step by step
Every return follows the same path, so anyone in the team can pick one up and know exactly where it stands.
01 Stage 1 of 7
Add the client once
PreparerPractice admin
Enter the client’s name, date of birth, National Insurance number, UTR, address and email. The client record stays in place year after year, so next season starts from here rather than from a blank form.
NINO and UTR are encrypted and only visible inside your organisation. If the client wants to file with their own Government Gateway login, save it on their details. Otherwise the desk uses your practice agent login.
In the appClients → Add client
Watch for
Copy the 10-digit UTR from an HMRC letter, not from memory. One wrong digit fails HMRC’s check.
Use an email address the client actually reads. It receives the approval link.
Add client
Adds a taxpayer to Patel & Co Accountants. This is not a login - invite colleagues under Team.
1Personal details Contact
Amira
Khan
amira@example.com
14/03/1986
2For HMRC National Insurance and UTR
QQ 12 34 56 C
12345 67890
3UK address As HMRC hold it
Government Gateway Optional - you can add this later
02 Stage 2 of 7
Start the return for the tax year
Preparer
Choose the tax year, then open Pages in this Return and tick what applies: employment, self-employment, UK property, savings, pensions, capital gains, a partnership share and more. Only the pages you tick appear in the return.
Partnerships run the same path on the SA800. Finish the partnership return first, so each partner’s share is ready to copy into their own SA104.
In the appClient → Start a return
Watch for
Tick every income source, even small ones. Untaxed interest and one-off disposals are easy to miss.
For partners, finish the partnership statement before the personal return.
2025-26
Pages in this Return
SA100 · This return
EmploymentSA102
Self-employmentSA103
UK propertySA105
Savings interestSA100 TR3
Capital gainsSA108
Selected: 3
Employment
UK property
Savings interest
03 Stage 3 of 7
Prepare the pages
Preparer
Work through the SA100 and SA101 to SA110 with HMRC box numbers beside every field. The tax calculation updates as figures go in, so you see the effect of each entry straight away.
Upload the client’s P60 PDF to fill the employment page. The desk checks the tax year and NINO before it fills anything. Add each let separately on SA105 with one block for the whole property business, and each trade on its own SA103.
In the appYear hub → each page
Watch for
Bring forward last year’s losses, capital allowance pools and unused finance costs.
Check the student loan plan type. It changes the repayment due.
Amira Khan · 2025-26
Employment (PAYE) · 1st
Pay from this employment
Fill from a P60Original PDF only - not a photo. NI number and tax year must match.
Upload P60 PDF
1Pay from this employment£41,200.00
2UK tax taken off pay£5,726.00
5Employer’s nameNorthgate Logistics Ltd
04 Stage 4 of 7
Clear the ready checks
Preparer
The filing desk runs its ready checks: name, date of birth, address, NINO, UTR, residency, the client’s email, the tax calculation, the signed declaration and every page you ticked. Each open check has a Fix link to the right place.
Send for review stays unavailable until every check is clear, and the desk also checks partnership UTRs against HMRC’s format. That keeps incomplete returns out of the reviewer’s queue.
In the appFile with HMRC → Ready checks
Watch for
A page ticked in Pages in this Return but not completed fails its check. Untick it if it does not apply.
The preparer clicks Send for review and the return moves to In review. A reviewer opens the SA110 calculation, the detailed schedule and the payments on account, checks them against the records and approves.
Preparers cannot file. Filing sits with Reviewer and Practice admin roles, so every return gets a second pair of eyes before it reaches HMRC.
In the appSend for review → Approve
Watch for
Compare the tax due with last year and explain big movements before the client asks.
Use the reviewer’s checklist further down this page.
← Return 2025-26
File with HMRC
Check the return, then review and submit.
In review
Next step
1Checks
2Review
3Approval
4Submit
5HMRC
A reviewer can approve this return so it can be filed.
Approve
Amount to pay (estimate)
£2,466.00
SAS estimate. HMRC recalculates the pages that are actually filed.
06 Stage 6 of 7
Get the client’s approval
ReviewerClient
Click Email client for approval. The client gets a secure link in your practice’s name. The page shows the tax year, the form, each income line, total income and the estimated amount to pay or refund. They type their name and choose Approve this return or Decline this return, with no login needed.
For practices, Submit to HMRC stays blocked until the client approves. The desk then shows who approved and when. The approval is tied to the figures: if total income, the tax due or the balance changes afterwards, the desk asks you to send it again.
In the appEmail client for approval
Watch for
Send your covering email first so the approval link is expected. See the client email templates.
← Return 2025-26
File with HMRC
Check the return, then review and submit.
Approved
Client approvalWaiting for client
The taxpayer must approve this return before you file with HMRC.
Waiting for a reply from amira@example.com.
Resend approval email
07 Stage 7 of 7
File and keep HMRC’s reply
ReviewerPractice admin
Submit with your agent Government Gateway, or the client’s own login if one is saved. One filing credit is used at this point, not before. The desk checks with HMRC and shows the reply on the return.
Accepted returns are locked and keep HMRC’s reference and a frozen copy of what was filed. If HMRC rejects the return, the desk explains the code in plain English and links to the field to change. Unlock to edit, fix it and file again.
In the appFile with HMRC → Submission accepted
Watch for
A rejected return has not been received. Fix and resend the same day near 31 January.
← Return 2025-26
Submission accepted
HMRC accepted this return. The figures are locked. Keep the reference below.
Accepted
✓
HMRC accepted this returnAmira Khan · Self Assessment 2025-26
SA100Locked
HMRC reference
••••••••••••••••Copy
Start amendment
Roles
Who does what, at each stage
Default permissions in a practice workspace. Preparers draft, reviewers file, and the client approves from a link.
What a reviewer should confirm before approving any Self Assessment return. Copy it into your practice procedures.
Client and set-up
UTR and NINO match the client’s HMRC letters
The right tax year, with every income source switched on
Approval email address confirmed with the client
Income
Employment pay and tax agree to the P60 or P45, with P11D benefits added
Self-employment turnover agrees to the records, on the right page (short or full)
Each let entered, with the client’s share of anything jointly owned
Interest and dividends complete, including small untaxed accounts
Disposals of shares or property reported on SA108
Reliefs and charges
Pension contributions and Gift Aid entered as paid, so relief is grossed up correctly
High Income Child Benefit Charge considered where Child Benefit is received
Student or postgraduate loan plan type correct
Residential finance costs taken as a tax reduction, not an expense
Carry forward and payments
Losses, capital allowance pools and unused finance costs brought forward
Payments on account already made are entered
Claim to reduce payments on account considered if income has fallen
Tax due compared with last year, with big movements explained
Client approval
Client approval, done properly
The client is responsible for their return. A recorded approval of the exact figures protects you both.
Sent in your practice’s nameThe approval page names your practice as the one that prepared the return and will file it.
The figures, not just a PDFTax year, form, each income line and the estimated amount to pay or refund, on a phone-friendly page.
A typed name on recordThe client types their name to approve. The desk shows “Approved by” with their name and the time. Declining lets them leave you a note.
Stale approvals caughtIf total income, the tax due or the balance changes after approval, the desk asks for a fresh one before you can file.
Approve your return
Patel & Co Accountants has prepared your 2025-26 Self Assessment and needs your approval before filing it with HMRC.
Estimated amount to pay£2,466.00
Taxpayer
Amira Khan
Tax year
2025-26
Form
Self Assessment
Pay from employment
£41,200.00
Profit from UK land and property
£9,950.00
Interest from UK banks and building societies
£1,250.00
Total income
£52,400.00
Type your name to approve
Approve this returnDecline this return
Rejections
When HMRC says no, you know why
A rejected return has not been received by HMRC. The desk turns the reply into a clear next step.
1HMRC replies
The desk checks with HMRC and shows the reply on the return.
2Code explained
Common codes, such as 1046 or a UTR failing HMRC’s check, are explained in plain English.
3Unlock to edit
The client’s approval stays unless the figures change.
4Fix the field
Follow the link beside the code to the box that needs changing.
Balancing payment and payments on account with due dates, emailed to the client from Reports.
✉Tax letter
An editable covering letter with the year’s figures, saved against the return.
∑Calculation and schedule
SA302-style calculation and detailed schedule as PDFs, ready for a mortgage lender.
↺Amendments
Start amendment reopens a filed return. It goes through the same checks, review and approval.
⇩Filed papers
HMRC’s reference and a frozen copy of exactly what was filed.
PPartner share letters
For partnerships, each partner gets a letter with their share for SA104.
Why a desk
Practice desk vs spreadsheet and inbox
Spreadsheet, inbox and a separate filing tool
Self Assessment Software practice desk
Where status lives
A tracker someone has to remember to update
On every return: Draft, In review, Approved, Submitted, Accepted
Who can file
Anyone with the filing login
Only Reviewer and Practice admin roles
Incomplete returns
Found by the reviewer, or by HMRC
Ready checks block review until they are clear
Client approval
An email reply or a signed PDF in a folder
A secure link showing the figures, recorded on the return
Figures change after approval
Easy to miss
The desk asks for fresh approval before filing
HMRC rejection
A code to look up
The code explained, with a link to the field
Cost
Often a licence or seat fee each year
Prepare free; one credit per client tax year at filing
Pricing
Pay per filing, not per seat
Preparing, reviewing and client approval are free. One credit covers one client’s tax year when you file, including resubmissions and amendments for that year.
Can staff prepare returns without being able to file?
Yes. The Preparer role adds clients, prepares returns and sends them for review. Filing sits with the Reviewer and Practice admin roles, so a second person signs off.
Does the client need a login to approve?
No. The client opens a secure link, checks the figures, types their name and chooses Approve this return or Decline this return. The desk records who approved and when.
Which HMRC login is used when we file?
Your practice agent Government Gateway saved under HMRC details, unless the client has their own Gateway login saved on their client details.
Can we amend a return after filing?
Yes. Use Start amendment on the filed return. Amendments to the same client tax year are covered by the credit already used.
Is client approval required before a practice files?
Yes. For practice accounts, Submit to HMRC stays blocked until the client approves the current figures from the secure email link.
What happens if figures change after the client approved?
If total income, the tax due or the balance changes, the earlier approval no longer matches. The desk asks you to email the client again before filing.
When is a filing credit used?
Only when the return is submitted to HMRC. Preparing, reviewing and client approval are free, and a resubmission after a rejection uses the same credit.
Does the same workflow work for partnerships?
Yes. The SA800 has the same ready checks, review and filing steps, plus partner share letters and a copy of each share to the partner’s SA104.
