Form 190: your withholding by recipient.
Form 190 requires details for each person you paid reportable income to. We reconcile the annual figures with your Forms 111 and confirm the professional scope before preparing it.
Form 190 · Annual withholding summary
The annual detail of income and withholding.
It is the annual summary of certain employment income, professional fees and other categories. It reports each recipient, the amounts paid and the corresponding withholding or advance payments.
Who needs to file it?
- Payers of professional income reported on Form 111.
- Those required to report employment income or other included income.
- Exempt income or income with no withholding that must still be reported.
An annual summary after the year closes.
The standard deadline is 1–31 January for income from the previous year. If the deadline falls on a Saturday or non-working day, it moves to the next working day. We confirm the current calendar. This summary is informational and does not require another payment.
What we need to prepare it.
We gather the records and ask for anything missing before preparing the return.
- Tax ID and name for each recipient.
- Annual income and withholding amounts, with the income type.
- Forms 111 for the year and proof of payments.
- Certificates and supporting documents for the income reported.
Your taxes, handled by professionals.
Before work starts, we confirm which income Form 190 must cover and whether it is within the agreed scope. Payroll management is not assumed to be included. Our professionals prepare and review the summary. You approve the exact version in the app, and Melso files it with the required authority and provides the actual AEAT receipt.
Before preparing this return.
Form 111 pays withholding during the year; Form 190 provides the annual detail for each recipient. They should match, but filing the summary does not mean paying the same withholding again.
The form identifies each recipient and distinguishes income types using its codes and subcodes. We therefore need each person’s details and the payment breakdown.
Some exempt income or income with no withholding must still be reported. A professional checks the applicable category; the summary is not limited to invoices with tax withheld.
An incorrect detail can prevent validation or require a correction. We check each person’s identity against the invoices and payments before filing the approved summary.
Official guidance from the AEAT.
Check the official instructions and filing calendar for your tax year and circumstances.
Take your next step with Melso.
Tell us about your situation. We confirm the scope before work starts.