Self Assessment tax returns
Who must send a tax return
You must send a tax return if, in the last tax year (6 April to 5 April), any of the following applied:
- you were self-employed as a ‘sole trader’ and earned more than £1,000 (before taking off anything you can claim tax relief on)
- you were a partner in a business partnership
- you earned £100,000 or more
You may also need to send a tax return if you have any untaxed income, such as:
- some COVID-19 grant or support payments
- money from renting out a property
- tips and commission
- income from savings, investments and dividends
- foreign income
Check if you need to send a tax return if you’re not sure.
Other reasons for sending a return
You can choose to fill in a tax return to:
- claim some Income Tax reliefs
- prove you’re self-employed, for example to claim Tax-Free Childcare or Maternity Allowance
If you get Child Benefit
If your income (or your partner’s, if you have one) was over £50,000, you may need to send a return and pay the High Income Child Benefit Charge.
If you no longer need to send a tax return
You must tell HMRC if you believe you no longer need to send a tax return.
If HMRC agrees, they’ll send a letter confirming you do not need to file a return.
You may have to pay a penalty if HMRC do not agree before the Self Assessment deadline of 31 January.
You might no longer need to send a return because, for example:
- you’re retired
- you’re no longer self-employed
- your income is below the threshold
You can tell HMRC:
- online using HMRC’s digital assistant
- by filing in an online form - you’ll need a Government Gateway account
- by phone or post
You’ll need to provide your National Insurance number and your UTR number.