2. Who must send a tax return

You can send your tax return online or using paper forms but you must be registered for Self Assessment.

Examples of who must send a tax return

You must send a tax return if you’re:

a self-employed sole trader
a partner in a business partnership
a company director
paying tax through PAYE but want to pay tax you owe without changing your tax code
employed and want to claim work expenses or professional subscriptions of more than £2,500
a director of a charity who gets paid or receives ‘benefits’ - eg travel expenses or a company car
a religious minister of any kind
claiming tax relief under the Enterprise Investment Scheme or Venture Capital Trust relief
a name or member of Lloyd’s of London insurance market

You must also send a tax return if your income:

is over £50,000 and you or your partner get Child Benefit
is taxable but HM Revenue and Customs (HMRC) can’t collect the tax through your tax code - eg you pay a higher rate of Income Tax and have savings or investments
from savings and investments is £10,000 or more
from untaxed savings or investments is £2,500 or more
from property is £10,000 or more before allowable expenses, or £2,500 or more after allowable expenses
from selling assets like shares or property means you need to pay Capital Gains Tax on the profit
is from overseas and UK tax must be paid on it
is more than £100,000 a year

Other reasons for sending a tax return include if you:

Check with HMRC if you don’t think you have to send a tax return.

Self Assessment Helpline
Telephone: 0300 200 3310
Monday to Friday, 8am to 8pm
Saturday 8am to 4pm
Find out about call charges