{"id":14677,"date":"2023-07-21T10:17:09","date_gmt":"2023-07-21T10:17:09","guid":{"rendered":"https:\/\/www.theukrules.co.uk\/?page_id=14677"},"modified":"2023-09-16T11:50:17","modified_gmt":"2023-09-16T11:50:17","slug":"who-needs-to-file-a-tax-return","status":"publish","type":"page","link":"https:\/\/www.theukrules.co.uk\/rules\/employment\/taxation\/self-assessment\/who-needs-to-file-a-tax-return\/","title":{"rendered":"Who Needs to File a Self Assessment Tax Return in UK"},"content":{"rendered":"<p><strong>UK TAX YEAR DATES<\/strong>: The British tax year begins on April the 6th each year.<\/p>\n<p>As a rule, it runs for 365 days (except a leap year with 366) and ends on the 5th of April during the following year.<\/p>\n<p>These tax year dates conform to the <a href=\"\/rules\/employment\/taxation\/\">taxation rules<\/a> of the Treasury and HM Revenue and Customs.<\/p>\n<p>The government have an online tool to find out if you need to send a Self Assessment tax return. The tool operates for each full tax year (6th of April to the next 5th of April).<\/p>\n<p><strong>Note<\/strong>: The software device is not connected to HMRC online services. That means you can check if you need to fill in a Self Assessment tax return without a Unique Taxpayer Reference (UTR).<\/p>\n<p>Even so, the tool does not provide information on how to apply for the <a href=\"\/rules\/employment\/taxation\/income-tax\/marriage-allowance\/\">Marriage Tax Allowance<\/a>. Likewise, it does not show you how to claim tax relief or make a <a href=\"\/rules\/employment\/taxation\/income-tax\/claim-a-refund\/\">claim for a tax refund<\/a>.<\/p>\n<p>This list is indicative of who must send a Self Assessment tax return to HMRC. It includes employed persons, self-employed, directors of a company, retirees, and others.<\/p>\n<p>Thus, in the last tax year <strong>you will need to send a tax return<\/strong> if you:<\/p>\n<ul>\n<li>Received income over \u00a31,000 from <a href=\"\/rules\/business\/setting-up\/working-for-yourself\/\">working for yourself<\/a> (this is the new &#8216;trading allowance&#8217;).<\/li>\n<li>Received \u00a32,500 or more in untaxed income. Examples might include <a href=\"\/rules\/employment\/taxation\/income-tax\/selling-services-online\/\">selling services online<\/a> or from <a href=\"\/rules\/housing\/landlords\/renting-out-a-property\/paying-tax-and-national-insurance\/\">renting out a property<\/a>. Contact HMRC helpline if the amount was between \u00a31,000 and \u00a32,500.<\/li>\n<li>Had an income from savings plans or investments that was \u00a310,000 or higher (before tax).<\/li>\n<li>Had an <a href=\"\/rules\/employment\/taxation\/income-tax\/dividends\/\">income through dividends<\/a> from shares that was \u00a310,000 or more before tax.<\/li>\n<li>Realised gains (made profits) from selling things. This can include selling a second home, shares, or other <a href=\"\/rules\/employment\/taxation\/capital-gains\/cgt-overview\/\">chargeable assets<\/a> that are liable for a <a href=\"\/rules\/employment\/taxation\/capital-gains\/\">Capital Gains Tax<\/a> payment.<\/li>\n<li>Were a company director. The exception could be if it was for a non-profit organisation (such as a charity) without pay or benefits (e.g. a company car).<\/li>\n<li>Had income (or your partner did) over \u00a350,000 and one of you claimed <a href=\"\/rules\/employment\/benefits\/child\/high-rate-taxpayers\/\">Child Benefit as high rate taxpayers<\/a>.<\/li>\n<li>Had income from abroad that falls under the &#8216;<a href=\"\/rules\/employment\/taxation\/income-tax\/foreign-income\/paying-tax-on-foreign-income\/\">paying tax on foreign income<\/a>&#8216; rules.<\/li>\n<li>Lived abroad but you also had an <a href=\"\/rules\/employment\/taxation\/income-tax\/foreign-income\/\">income from the United Kingdom<\/a>.<\/li>\n<li>Had an income over \u00a3100,000.<\/li>\n<li>Were a trustee of a trust or a registered pension scheme.<\/li>\n<li>Had a P800 from HMRC informing you that you <strong>did not pay enough tax<\/strong> in the previous year. The same applies if you did not pay what you owe through your tax code or with a voluntary payment.<\/li>\n<li>Income from your State Pension was above your <a href=\"\/rules\/employment\/taxation\/income-tax\/rates\/\">Personal Allowance<\/a> and your only source of income. An exception applies if you started getting your pension from the 6th of April 2016.<\/li>\n<\/ul>\n<p><strong>Note<\/strong>: The list extends to other <a href=\"https:\/\/www.gov.uk\/check-if-you-need-a-tax-return\" target=\"_blank\" rel=\"noreferrer noopener\">people who may need to send a return<\/a>. It can include religious ministers or Lloyd&#8217;s underwriters. But, as a rule you will not need to send a Self Assessment tax return if the only source of income comes from your wages or pension.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>If HMRC Tell You to Send a Tax Return<\/h2>\n<p>HM Revenue and Customs can send you an email or a letter informing you to send them a tax return. If this happens you must send it back to HMRC even in cases where no tax is due.<\/p>\n<p>You can also <a href=\"\/rules\/employment\/taxation\/hmrc\/\">contact HMRC<\/a> to close a Self Assessment account. This might apply if you sent tax returns in the past but did not need to send one for the last tax year.<\/p>\n<p><strong>Note<\/strong>: You must inform HM Revenue and Customs any time you <a href=\"\/rules\/business\/closing-down\/stop-being-self-employed\/\">stop being self employed<\/a>.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>How to Claim Tax Relief<\/h2>\n<p>There may be situations when you can claim money back from HM Revenue and Customs (HMRC). You should fill in a tax return to claim for:<\/p>\n<ul>\n<li><a href=\"\/rules\/employment\/taxation\/income-tax\/reliefs\/\">Donations made to a charity<\/a>.<\/li>\n<li>Contributions made to a private pension as a <a href=\"\/rules\/employment\/taxation\/income-tax\/rates\/\">higher or additional rate taxpayer<\/a>. The same applies if your pension scheme is not set up to get <a href=\"\/rules\/employment\/taxation\/income-tax\/reliefs\/\">automatic tax relief<\/a>.<\/li>\n<li>Work expenses that are more than \u00a32,500. Contact HMRC if your <a href=\"\/rules\/employment\/taxation\/income-tax\/tax-relief-for-employees\/\">work expenses<\/a> are less than \u00a32,500 and you are not sending in a return for any other reason.<\/li>\n<\/ul>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>How to Register for Self Assessment<\/h2>\n<p>There are several different ways to register for and file your Self Assessment tax return depending on whether you are:<\/p>\n<ul>\n<li><a href=\"\/rules\/business\/setting-up\/set-up-as-a-sole-trader\/\">Self-employed or operating as a sole trader<\/a>.<\/li>\n<li>Not self-employed.<\/li>\n<li>Registering a partner or a partnership.<\/li>\n<\/ul>\n<p><strong>Note<\/strong>: Anyone who is new to Self Assessment tax registration should be keeping your pay and tax records to help you <a href=\"\/rules\/employment\/taxation\/self-assessment\/corrections\/\">fill in the correct information<\/a>. As a rule, these records will include bank statements and all sales receipts.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>How to Send a Tax Return Online<\/h2>\n<p>You can send a tax return online once you have registered for Self Assessment. The easiest method is the HM Revenue and Customs free Self Assessment online service. You can also use the <a href=\"\/rules\/employment\/taxation\/self-assessment\/\">Self Assessment helpline<\/a> when filling in a tax return.<\/p>\n<p><\/p>\n<h3>Software or Paper Forms<\/h3>\n<p>You can choose the method of sending any Self Assessment return. You can either use a software version or the paper <a href=\"\/rules\/employment\/taxation\/self-assessment\/\">assessment forms and helpsheets<\/a>. You must use either one of those options to send tax returns:<\/p>\n<ul>\n<li>For a partnership.<\/li>\n<li>For a trust and estate.<\/li>\n<li>If you get income from a trust.<\/li>\n<li>If you <a href=\"\/rules\/employment\/taxation\/income-tax\/uk-income-when-living-abroad\/\">lived abroad as a non-resident<\/a>.<\/li>\n<li>If you are a Lloyd&#8217;s underwriter.<\/li>\n<\/ul>\n<p>There is a specific paper version for Self Assessment &#8216;<a href=\"https:\/\/www.gov.uk\/government\/publications\/self-assessment-tax-return-for-trustees-of-registered-pension-schemes-sa970\" target=\"_blank\" rel=\"noreferrer noopener\">Tax Return for Trustees of Registered Pension Schemes (SA970)<\/a>&#8216;. The deadline for this return is the 31st of October using paper forms.<\/p>\n<p><iframe loading=\"lazy\" width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/2V5K9gs6ZEs\" title=\"\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p>\n<p><strong>Note<\/strong>: The 31st of January is the deadline for a trustee of a registered pension scheme or non-resident company. There are <a href=\"\/rules\/employment\/taxation\/self-assessment\/deadlines-and-penalties\/\">deadlines and penalties<\/a> for those who do not pay their tax bill on time.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<div class=\"updated-data\"><strong>Who Needs to File a Self Assessment Tax Return in United Kingdom?<\/strong><br \/>\n<time datetime=\"2022-01-01\">Last Updated 2022<\/time>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>UK TAX YEAR DATES: The British tax year begins on April the 6th each year. As a rule, it runs for 365 days (except a leap year with 366) and ends on the 5th of April during the following year. These tax year dates conform to the taxation rules of the Treasury and HM Revenue&hellip; <a class=\"more-link\" href=\"https:\/\/www.theukrules.co.uk\/rules\/employment\/taxation\/self-assessment\/who-needs-to-file-a-tax-return\/\">Continue reading <span class=\"screen-reader-text\">Who Needs to File a Self Assessment Tax Return in UK<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":4952,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Who Needs to File a Self Assessment Tax Return in UK - UK Rules<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.theukrules.co.uk\/rules\/employment\/taxation\/self-assessment\/who-needs-to-file-a-tax-return\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Who Needs to File a Self Assessment Tax Return in UK - UK Rules\" \/>\n<meta property=\"og:description\" content=\"UK TAX YEAR DATES: The British tax year begins on April the 6th each year. 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