Records: set up taxpayer record: criteria for an SA record
An SA record is required where an individual has either completed form CWF1 or SA400 or SA401 or SA402 or SA1 and/or they fall into a category below. (See SAM100001 for general information on these forms).
For tax years up to and including 2015-2016
- Is receiving income from letting any property or land
- Is an employee or pensioner and is in receipt of savings or investment income (from which tax has been deducted) of £10,000 or more (before tax)
For tax years 2016-2017 onwards
- Is receiving income from letting any property or land of £2500 or more
- Is receiving income from savings and investments of £10,000 or more before tax
- Is receiving income from dividends of £10,000 or more before tax
For tax years 2017-2018 onwards
If customers qualify for the Trading Income Allowance and have turnover up to £1,000, they would not usually have to register for self-assessment.
However there are four groups of customers who should register as self-employed and be set up in Self-Assessment
- Customers who want to pay voluntary Class 2 National Insurance contributions for 2017/18 to build entitlement to contributory benefits like the State Pension.
- Customers who want to preserve their record of self-employment for example to support an application for Maternity Allowance.
- Customers who incur childcare costs and would like to claim Tax Free Childcare based on their self-employment income.
- Customers who are Sub contractors and want to claim back their CIS payments
If customers qualify for the Property Income Allowance and have turnover up to £1,000, they would not usually have to register for self-assessment.
However non-resident landlords who want to claim back tax paid under the non-resident landlord scheme would have to register for self-assessment.
For all years
- Is receiving income from self-employment (this includes foster carers) or a partnership source (partnership returns will also be required)
- Is a Minister of Religion (of any faith or denomination)
- Is receiving untaxed income of £2500 or more
- Is receiving (or can be treated as receiving) income from a trust or settlement or any income from the estate of a deceased person and further tax is due on that income
- Is receiving taxable foreign income. If however the foreign income is less than £300, and consists solely of foreign dividend income and the individual does not meet any other criteria for SA, there is no requirement for the individual to complete SA returns
- Is a Name or member of Lloyd’s
- The individual or their partner is entitled to receive Child Benefit (or someone else claims Child Benefit for a child who lives with the individual) which is liable to the High Income Child Benefit Charge (from 2012-2013), and the individual has the higher adjusted net income
- Is receiving unauthorised payments from a pension scheme which are liable to a tax charge, including those payments which are liable to unauthorised payment surcharge
- Is making a claim for Community Investment Tax Relief
- Is making a claim for Enterprise Investment Scheme, Seed Enterprise Investment Scheme, Social Investment Tax Relief or Venture Capital Trust, where the relief claimed for each item is more than £10000
- Has Capital Gains Tax to pay after the annual exemption and has not already paid Capital Gains Tax by completing a Capital Gains Real Time Transaction
See also subject ‘Criteria For A PAYE / SA Record’ (SAM100050).