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Who Needs to File a Self Assessment Tax Return?

By Trust Ledger Accounting. Figures checked against GOV.UK and last updated on .

You must send a Self Assessment tax return if, in the last tax year, you were self-employed and earned more than £1,000, were a partner in a business partnership, had Capital Gains Tax to pay, or owed the High Income Child Benefit Charge and it is not collected through your tax code. You may also need to send one for untaxed income such as rent or dividends.

Common cases

Your situationDo you need to file?
Sole trader earning over £1,000Yes
Partner in a partnershipYes
Landlord with rental incomeUsually yes
Company director paid only through PAYE, with no other incomeNot automatically
Director taking dividends above the £500 dividend allowanceYes
Sold shares or property at a gain with tax to payYes
Child Benefit claimed and income over £60,000Yes, unless the charge is collected through your tax code
Foreign income, or UK income while living abroadUsually yes

Source: GOV.UK, who must send a tax return. HMRC also has a free online checker.

Key dates

If you file late

The penalty starts at £100, even if you owe no tax. After 3 months it grows by £10 a day up to £900, and further penalties of 5% of the tax due or £300, whichever is greater, are added at 6 and 12 months.

Making Tax Digital is changing this

Sole traders and landlords with qualifying income over £50,000 have had to use Making Tax Digital for Income Tax since 6 April 2026. The limit falls to £30,000 from 6 April 2027 and £20,000 from 6 April 2028. Under it, you keep digital records and send HMRC quarterly updates through software.

We prepare and file Self Assessment returns for a fixed £150 + VAT, within 5 working days of receiving complete information.

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Related questions

Do I need to file a tax return if I earn under £1,000 from self-employment?

Usually not. Self-employment income of £1,000 or less in a tax year is covered by the trading allowance, unless HMRC has asked you for a return.

Do company directors have to file a Self Assessment?

Not automatically. A director needs to file if they have income not taxed through PAYE, such as dividends above the £500 allowance, or if HMRC has sent them a notice to file.

How do I register for Self Assessment?

You register with HMRC online and receive a Unique Taxpayer Reference (UTR) by post. Register by 5 October after the end of the tax year you need to file for.