ACCA Taxation F6 Practice Exam 2025 – Complete Study Resource

The appropriate form used to report self-assessment income tax is the SA100. This form is specifically designed for individuals to declare their income, capital gains, and any tax allowances they may be entitled to. It is part of the self-assessment tax system in the UK, where taxpayers are responsible for calculating and reporting their own tax liability.

The SA100 requires individuals to provide details about their earnings from various sources, such as employment, self-employment, property, and investments, along with any reliefs and deductions. Completing the SA100 accurately ensures that taxpayers fulfill their legal obligation and helps in the accurate assessment of their tax liabilities.

In contrast, CT600 is a form designed for corporation tax returns, used by companies to report their profits and pay due corporation tax. P60 is an annual statement provided by an employer to employees detailing their earnings and tax deductions for the year, but it is not a self-assessment form. Lastly, the SA200 form is used for self-assessment purposes as well, but it is specifically for those who are required to submit additional supplementary pages or who have income that does not fit neatly into the SA100 form. However, for general self-assessment reporting for individuals, the SA100 is the correct choice.