Archive Website of the UK government

Who needs to complete a tax return?

The most common reasons for needing to fill in a tax return are listed below.

You're self-employed

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

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:

• £10,000 or more income from savings and investments
• £2,500 or more income from untaxed savings and investments
• £10,000 or more income from property (before deducting allowable expenses)
• £2,500 or more income from property (after deducting allowable expenses)
• annual trust or settlement income on which tax is still due (even if you are only treated as receiving this income)
• income from the estate of a deceased person on which tax is still due

You are 65 and receive a reduced age-related allowance

If you receive a reduced age-related allowance because you are 65 but your income is over a certain level (£24,000 for the 2011-12 tax year, and £25,400 for the 2012-13 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

Income from overseas

You must complete a tax return if you have any foreign income that's liable to UK tax.

• Tax on foreign savings and investment income

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 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 Opens new window

You need to claim certain expenses or reliefs

If you are 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 HM Revenue & Customs (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.

You have Income Tax to pay

HMRC will usually write to you and explain how you can pay if you:

• pay tax through PAYE
• owe tax at the end of the year
• don't normally complete a tax return

For example, if the amount can't be collected through your tax code or by a voluntary payment, HMRC may ask you to complete a tax return.

• Paying the tax you owe through your tax code Opens new window

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.

• Capital Gains Tax

You have lived or worked abroad or aren’t domiciled in the UK

You may need to complete a tax return if you are:

• 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. Follow the link below to find out more about your residency status, the remittance basis and what to do next.

• Residence Opens new window

You are a trustee

You'll need a tax return if you are a:

• trustee or personal representative (including someone who manages the tax affairs of a deceased person)
• trustee of certain pension schemes

• Tax returns for trustees Opens new window

If you don't think you need a tax return

If HMRC has asked you to complete a tax return, but you've checked the sections above and think you don't need one, call the Self Assessment Helpline.

They will tell you whether you still need to complete a tax return.

• Contact the Self Assessment Helpline Opens new window

If your circumstances change

If you don't complete a tax return but your circumstances change, you still need to tell HMRC. You must tell HMRC, even if you don’t think you need to complete a tax return. HMRC will decide if you need a tax return or if you can pay the tax due in some other way instead.

For example, you may owe tax as:

• you pay tax at the higher rate on your earnings and have investment income that needs to be taxed at the higher rate too
• you don’t have a tax code, but your taxable income is more than the tax allowances you are entitled to
  

• Contact the Self Assessment Helpline Opens new window

How to get a tax return

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 will then receive a letter each year, usually in April, telling you to complete your tax 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 have not received a letter telling you to complete a tax return by the end of April, you should get in touch with HMRC.

• Registering for Self Assessment to get a tax return

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 Opens new window

• Completing a tax return on behalf of someone who has died

• Tax returns for trustees or charities Opens new window

• Tax returns for registered pension schemes Opens new window

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.

• Understanding and using Self Assessment Online

More useful links

• Tax return deadlines and penalties

• Tax refunds and reclaiming overpaid tax

• Telephone or write to HMRC Opens new window

Useful contacts

• Self Assessment and your tax return