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

Other reasons for sending a tax return include if you:

  • are finalising the affairs of someone who’s died
  • are a trustee of a trust or a registered pension scheme
  • have lived or worked abroad or you aren’t domiciled in the UK

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

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