In this section:
- Introduction to Self Assessment
- Do you need to complete a tax return?
- Completing your tax return (individuals and directors)
- Record keeping (individuals and directors)
- Tax return deadlines and penalties
- Understanding and using Self Assessment Online
- Understanding your tax calculation
- Understanding your Self Assessment Statement
- How to pay your tax
- What to do if you can't pay your tax bill
Do you need to complete a tax return?
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:
- Who needs to complete a tax return?
- Things to check if you don't need a return
- Types of tax return
- How to get a tax return
- Benefits of filing online
- More useful links
Who needs to complete a tax return?
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.
You’re self-employed
If you're self-employed (including being a member of a partnership) you always have to complete a tax return.
Company directors, ministers, Lloyd’s names or members
You must complete a return if you’re any of the following:
- a company director (unless you're a director of a non-profit organisation, for example a charity, and don't receive any payments or benefits)
- a minister of religion (any faith)
- a name or member of Lloyd's
Income above a certain level from savings, investment or property
If you don't already complete a tax return, you'll need to do so if you receive any of the following:
- income from savings and investments of £10,000 or more
- income from untaxed savings and investments of £2,500 or more
- income from property (before deducting allowable expenses) of £10,000 or more
- income from property (after deducting allowable expenses) of £2,500 or more
- annual income from a trust or settlement (or if you could be treated as receiving this income)
- income on which tax is still due from the estate of a deceased person
Income from overseas
You must complete a tax return if you have any foreign income that's liable to UK tax.
Your annual income is £100,000 or more
If you receive total income of £100,000 or more you'll need to complete a tax return.
You need to claim certain expenses or reliefs
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.
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.
You owe tax and HMRC can't collect it through your tax code, or you prefer to pay direct
If you pay tax through PAYE and owe tax at the end of the year, you'll need a tax return if either of the following applies:
- HMRC can't collect the tax due by making a change to your tax code (they'll tell you if this is the case)
- you don't want to pay the tax through your tax code - you prefer to make a direct payment instead
You have Capital Gains Tax to pay
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’ve lived or worked abroad or aren’t domiciled in the UK
You may need to complete a tax return if you're:
- not resident
- not ordinarily resident
- not domiciled in the UK and claim the 'remittance basis'
- dual resident of the UK and another country
Residency is a complex issue, you can find out more about your residency status, the remittance basis and what to do next by downloading the guide below.
Download a guide on residency, domicile and the remittance basis (PDF 752K)
You're a trustee
You'll need a tax return if you're a:
- trustee or personal representative (including someone who manages the tax affairs of a deceased person)
- trustee of certain pension schemes
Find out more about tax returns for trustees
Things to check if you don't need a tax return
If you've checked the sections above and don't need a tax return, you still need to tell your Tax Office about new sources of income and any changes to your income if:
- you pay tax through PAYE on income from a job or pension and your other taxable income changes or becomes liable to higher rate tax
- you don't pay tax through PAYE and your total taxable income is more than or increases to more than your Personal Allowance and any Blind Person's Allowance you're entitled to.
Your taxable income may increase if, for example you receive:
- redundancy payments over £30,000 (payments below this amount aren't taxable)
- a gain on a life insurance policy, also called a 'chargeable event'
- income from new investments after you've come into some money
HMRC will 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
Types of tax return
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
How to get a tax return
If you've not received a tax return (or a letter telling you to file online) by the end of April but think you should complete one, you need to get in touch with HMRC.
You can complete a form to let HMRC know what's changed - or you can phone instead. You'll need to provide your National Insurance number when you get in touch.
You'll find the form or helpline number that's relevant to you below.
Find out how to get a National Insurance number (Opens new window)
Self-employed
If you’re self-employed you need to register as self-employed first - you'll then also be registered for Self Assessment and will get a tax return.
Contact the helpline to register as self-employed
Find out more about being newly self-employed and register online
If you're not self-employed
If you're not self-employed, you need to register for Self Assessment to get a tax return.
Download a registration form for Self Assessment
Benefits of filing online
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
More useful links
Tax return deadlines and penalties
