You’ll need to complete a tax return if any of the following apply to your personal or business circumstances:
- You’re a director of a limited company and receive income that isn’t taxed at source, such as dividends.
- You’re self-employed as a sole trader and your income exceeds £1,000 before tax reliefs or deductions.
- You’re a partner in a business partnership.
- Your total taxable income is over £150,000.
- You’re liable for the High Income Child Benefit Charge.
- You’re a higher-rate or additional-rate taxpayer contributing to a personal pension.
- You earn additional untaxed income above HMRC’s thresholds — for example, from dividends, savings interest, or investments.
- You receive rental income from one or more properties.
- You wish to claim specific tax reliefs or allowances.
- You’ve sold or disposed of assets such as second properties, shares, cryptoassets, or other investments outside an ISA, resulting in capital gains.
In some cases, other factors may mean you’re required to file a Self Assessment Tax Return, even if you’re taxed through PAYE.
Because tax rules can be complex and personal circumstances vary, it’s always wise to consult a qualified tax expert or review the latest guidance on the HMRC website to confirm whether you need to complete a return.