Do I need to complete a Self-Assessment tax return?

Most individuals in the UK who pay income tax do not have to submit a Self-Assessment tax return. This will primarily affect employees whose tax is deducted at source through the Pay As You Earn (PAYE) coding notices.

This article was updated 16 December 2024.

You must submit a tax return, if from the last year (6 April – 5 April) if:

• You are self-employed as a sole trader and earned more than £1,000 (before taking off anything you can claim tax relief on).
• A partner in a business partnership.

You will not usually be required to send a return if your sole income is from your wages or pension. However, you may still be required to file a tax return if you have any other untaxed income such as:

• Rental property income.
• Foreign Income.
• Any income from investments, dividends, and savings.
• Tips and commissions received.

There may be other benefits to submitting a Self-Assessment tax return, such as:

• To be entitled to claiming some income tax relief.
• To prove you’re self-employed to claim tax-free childcare or maternity allowance.

If your income or your partner’s income exceeds £50,000, you may need to file a tax return and pay the high-income child benefit charge.

Furthermore, you must complete a Self-Assessment tax return for an individual who has died and HMRC has requested the completion of a tax return. They would usually send a hardcopy form to the executors. You must inform HMRC about a death, if you have not already told HMRC about a death you must do this as soon as possible.

Do I need to register if I did not send a return last year?

If you did not submit a tax return last year, and your income has exceeded the personal allowances, you will need to register this year. The registration process is slightly different depending on whether you are self-employed or not.

When do I have to register for Self-Assessment?

For individuals who are self-employed, a sole trader, not self-employed or if you’re registering a partner or partnership, you have until 5 October to register for Self-Assessment.

When do I have to file my Self-Assessment tax return?

HMRC must receive your tax return and any tax you owe by the following dates:

• By midnight 31 October – Paper Tax Returns.
• Midnight 31 January – Online Tax Returns.
• Midnight 31 January – Pay any outstanding tax you owe.

If your partnership accounting date is between 1 February and 5 April and one of your partnerships is a limited company, HMRC must receive your tax return by:

• 12 months from the accounting date – for online returns.
• 9 months from the accounting date – for paper returns.

If you have any further queries, contact our expert self-assessment tax team today.