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 had a total taxable income of more than £150,000
  • you had to pay Capital Gains Tax when you sold or ‘disposed of’ something that increased in value
  • you had to pay the High Income Child Benefit Charge

You may also need to send a tax return if you have any untaxed income, such as:

  • 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

You can check if you need to send a tax return if you’re not sure.

You must tell HMRC by 5 October if you need to complete a tax return and have not sent one before. You can tell HMRC by registering for Self Assessment.

Other reasons for sending a return

You can choose to fill in a tax return to: