In this section:
If you have relatively straightforward tax affairs and already pay tax through PAYE (Pay As You Earn) you probably won't need to complete a tax return. But if you have more complicated tax affairs - or income from several sources - you may need to complete one.
On this page:
The most common reasons for needing to fill in a tax return are listed below.
If HM Revenue & Customs (HMRC) asks you to complete a tax return for any other reason (this will normally to be to make sure that you're paying the right tax and getting the right allowances) you must always do so.
If you're self-employed (including being a member of a partnership) you always have to complete a return.
Work out if you're employed or self-employed
You must complete a return if you're any of the following:
If you don't already complete a tax return, you'll need to do so if you receive any of the following:
If you receive a reduced age-related allowance because you're 65 but your income is over a certain level (£24,000 for the 2011-12 tax year), you'll need to complete a tax return. But there are exceptions, for example if your tax affairs are very straightforward. Contact the Self Assessment Helpline if you think that this applies.
Contact the Self Assessment Helpline
Find out more about allowances and reliefs
You must complete a tax return if you have any foreign income that's liable to UK tax.
Find out more about tax on foreign savings and investments
If you receive total income of £100,000 or more you'll need to complete a tax return. You may have higher or additional rate tax to pay that hasn't been collected through your tax code.
Find out more about how much Income Tax you pay
If you're employed and want to claim for expenses or professional subscriptions of £2,500 or more, you'll need to complete a tax return. You can just write to HMRC, with full details, if you want to claim expenses below this amount.
Some less common reliefs, such as Enterprise Investment Scheme relief or relief on Venture Capital Trusts, can only be claimed by completing a tax return.
If you pay tax through PAYE and owe tax at the end of the year, you'll need a return if either of the following applies:
If you have Capital Gains Tax to pay, for example you've sold, given away or otherwise disposed of an asset such as a holiday home or shares, you'll need to complete a tax return and the Capital Gains Tax pages.
Find out more about tax returns and Capital Gains Tax
You may need to complete a tax return if you're:
Residency is a complex issue. Follow the link below to find out more about your residency status, the remittance basis and what to do next.
You'll need a tax return if you're a:
Find out more about tax returns for trustees
If you've checked the sections above and don't need a tax return, you still need to tell HMRC about new sources of income and any changes to your income if:
Your taxable income may increase if, for example you receive:
HMRC will then decide if you need a tax return. If you pay tax through PAYE, HMRC may be able to collect the tax due through your tax code instead.
Check what counts as taxable income
Find out more about reporting changes that might affect your tax
Find out more about Income Tax basics
There are different types of tax returns depending on the type of income you have. Find out more using the links below.
Completing your tax return (individuals and directors)
Tax returns if you're self-employed or in a partnership
Dealing with a tax return for someone who has died
Tax returns for trustees or charities
Tax returns for registered pension schemes
You need to register for Self Assessment before you can get a tax return. HMRC will use the information you provide to set up the right records for you and will send you a Unique Taxpayer Reference. You’ll then receive a letter, each year usually in April, telling you to complete your return. You can send your tax return online or on paper but there are lots of benefits to sending it online. If you have registered for Self Assessment, received your Unique Taxpayer Reference but haven’t received a letter, called a 'Notice to complete a tax return' or a paper return by the end of April, you should get in touch with HMRC.
Find out how to register for Self Assessment and get a tax return
You can save time and paperwork by filing your return online. You'll receive an automatic acknowledgment and also find out what you owe or are due back right away, because the figures are calculated for you instantly.
Find out more about filing online
Tax return deadlines and penalties