Do I need to file a Self Assessment tax return?
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In short: Yes if you are self-employed earning over £1,000, a partner in a partnership, a company director with untaxed income, owe the High Income Child Benefit Charge, or have untaxed income (rental, dividends, foreign, savings) that cannot be collected via your tax code.
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Reviewed by Kaiser Khan
HMRC's Self Assessment criteria include: self-employment turnover over £1,000, partnership profits, untaxed savings or investment income, rental income above £1,000, foreign income, capital gains above the annual exempt amount, and the High Income Child Benefit Charge. Income alone — even six-figure PAYE income — is no longer a standalone trigger if it can all be collected through your tax code.
You can use the 'check if you need to send a tax return' tool on gov.uk to confirm. If you do, you must register by 5 October following the tax year you became liable.
Once registered, you generally need to keep filing until HMRC tells you to stop — even years when you owe nothing. Ask HMRC to remove you from Self Assessment if your circumstances change.
Primary source: gov.uk/check-if-you-need-tax-return
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