Do I need to file a Self Assessment tax return?
You must send a Self Assessment return if, in the last tax year, you were a sole trader earning more than £1,000 before expenses, a partner in a business partnership, or had Capital Gains Tax to pay. You also file if you owed the High Income Child Benefit Charge and did not pay it through PAYE.
Figures checked against gov.uk on . General information, not tax advice.
At a glance
- Self-employed sole trader
- More than £1,000 before deducting expenses
- Business partner
- Yes, whatever the profit
- Capital Gains Tax to pay
- Yes
- Child benefit charge not paid through PAYE
- Yes
Other reasons a return may be needed
gov.uk adds that you may need a return if you have untaxed income, such as rental income from property or land, tips and commission, savings interest, dividends or foreign income. A non-UK resident with taxable UK income may need one too, as may anyone who wants to claim relief on certain community investments or venture capital schemes.
Separately, you must send a return whenever HMRC asks you to, and an off-payroll worker who is repaying a student or postgraduate loan must file as well.
Choosing to send a return
You can also file when you are not required to, for instance to prove you are self-employed for Tax-Free Childcare or Maternity Allowance, to pay voluntary National Insurance, or to claim Income Tax relief on maintenance payments.
- If your trading income is £1,000 or less, the trading allowance generally means you do not have to tell HMRC, with some exceptions.
- If you are unsure, gov.uk's page on who must send a return is the authority; this entry summarises it.