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Official agents who are Commonwealth citizens or citizens of the Republic of Ireland, and individuals whose activities are of a trading nature are required to make Self-Assessment returns. »Ê¹ÚÌåÓýappy should be set up within SA in the normal way.

Persons entitled to exemption are also required to make returns. »Ê¹ÚÌåÓýapp first time you need an SA return, set the case up in SA and issue a letter to explain that no entry is needed in respect of any income or gains that qualify for exemption. However exclude them from SA where it is clear from a previous return that any untaxed liable income, excluding official emoluments, is covered by personal allowances.