Website of the UK government

Who needs to complete a tax return?

The most common reasons for needing to fill in a tax return are listed below.

If HM Revenue & Customs (HMRC) asks you to complete a tax return for any other reason (this will normally to be to make sure that you’re paying the right tax and getting the right allowances) you must always do so.

You’re self-employed

If you're self-employed (including being a member of a partnership) you always have to complete a tax return.

Company directors, ministers, Lloyd’s names or members

You must complete a return if you’re any of the following:

• a company director (unless you're a director of a non-profit organisation, for example a charity, and don't receive any payments or benefits)
• a minister of religion (any faith)
• a name or member of Lloyd's

Income above a certain level from savings, investment or property

If you don't already complete a tax return, you'll need to do so if you receive any of the following:

• income from savings and investments of £10,000 or more
• income from untaxed savings and investments of £2,500 or more
• income from property (before deducting allowable expenses) of £10,000 or more
• income from property (after deducting allowable expenses) of £2,500 or more
• annual income from a trust or settlement (or if you could be treated as receiving this income)
• income on which tax is still due from the estate of a deceased person

Income from overseas

You must complete a tax return if you have any foreign income that's liable to UK tax.

Your annual income is £100,000 or more

If you receive total income of £100,000 or more you'll need to complete a tax return.

You need to claim certain expenses or reliefs

If you're employed and want to claim for expenses or professional subscriptions of £2,500 or more, you'll need to complete a tax return.

Some less common reliefs, such as Enterprise Investment Scheme relief or relief on Venture Capital Trusts, can only be claimed by completing a tax return.

You owe tax and HMRC can't collect it through your tax code, or you prefer to pay direct

If you pay tax through PAYE and owe tax at the end of the year, you'll need a tax return if either of the following applies:

• HMRC can't collect the tax due by making a change to your tax code (they'll tell you if this is the case)
• you don't want to pay the tax through your tax code - you prefer to make a direct payment instead

You have Capital Gains Tax to pay

If you have Capital Gains Tax to pay, for example you've sold, given away or otherwise disposed of an asset such as a holiday home or shares, you'll need to complete a tax return and the Capital Gains Tax pages.

• Find out more about tax returns and Capital Gains Tax

You’ve lived or worked abroad or aren’t domiciled in the UK

You may need to complete a tax return if you're:

• not resident
• not ordinarily resident
• not domiciled in the UK and claim the 'remittance basis'
• dual resident of the UK and another country

Residency is a complex issue, you can find out more about your residency status, the remittance basis and what to do next by downloading the guide below.

• Download a guide on residence, domicile and the remittance basis (PDF, 753K) Opens new window

• Help with PDF files

You're a trustee

You'll need a tax return if you're a:

• trustee or personal representative (including someone who manages the tax affairs of a deceased person)
• trustee of certain pension schemes

• Tax returns for trustees Opens new window

Things to check if you don't need a tax return

If you've checked the sections above and don't need a tax return, you still need to tell your Tax Office about new sources of income and any changes to your income if:

• you pay tax through PAYE on income from a job or pension and your other taxable income changes or becomes liable to higher rate tax
• you don't pay tax through PAYE and your total taxable income is more than or increases to more than your Personal Allowance and any Blind Person’s Allowance you're entitled to

Your taxable income may increase if, for example you receive:

• redundancy payments over £30,000 (payments below this amount aren't taxable)
• a gain on a life insurance policy, also called a 'chargeable event'
• income from new investments after you've come into some money

HMRC will decide if you need a tax return. If you pay tax through PAYE, HMRC may be able to collect the tax due through your tax code instead.

• Check what counts as taxable income

• Reporting changes that might affect your tax

Types of tax return

There are different types of tax returns depending on the type of income you have. Find out more using the links below.

• Completing your tax return (individuals and directors)

• Tax returns if you're self-employed or in a partnership Opens new window

• Dealing with a tax return for someone who has died Opens new window

• Tax returns for trustees or charities Opens new window

• Tax returns for registered pension schemes Opens new window

How to get a tax return

If you've not received a tax return (or a letter telling you to file online) by the end of April but think you should complete one, you need to get in touch with HMRC.

You can complete a form to let HMRC know what's changed - or you can phone instead. You'll need to provide your National Insurance number when you get in touch.

You'll find the form or helpline number that's relevant to you below.

• Applying for a National Insurance number

Self-employed

If you’re self-employed you need to register as self-employed first - you'll then also be registered for Self Assessment and will get a tax return.

• Contact the helpline to register as self-employed Opens new window

• Find out more about being newly self-employed and register online Opens new window

If you're not self-employed

If you're not self-employed, you need to register for Self Assessment to get a tax return.

• Download a registration form for Self Assessment (PDF, 31K) Opens new window

• Help with PDF files

Benefits of filing online

You can save time and paperwork by filing your return online. You'll receive an automatic acknowledgment and also find out what you owe or are due back right away, because the figures are calculated for you instantly.

• Understanding and using Self Assessment Online

More useful links

• Tax return deadlines and penalties

• Software you can use to send in your tax return online

• Find your Tax Office Opens new window