Tax returns Who needs to submit a tax return?

Who needs to submit a tax return?

filling in tax

If you’re self-employed, you'll need to fill out a tax return

Most UK taxpayers have tax deducted at source (via PAYE) and don’t need to fill in a tax return. However, around 9 million people need to complete a self-assessment tax return (SA100 or SA200) and submit this to their tax office. 

When you need to fill in a tax return

Specifically, you’ll need to fill in a tax return if:

  • You’re self-employed, a business partner, or director of a limited company;
  • You’re an employee or pensioner with an annual income of £100,000 or more;
  • You have a pre-tax investment income of £10,000 or more;
  • You’re a ‘name’ at the Lloyd’s of London insurance market;
  • You're a minister of religion;
  • You’re a trustee or representative of someone who has died.

Self-employed people can find out more about how to keep their tax affairs in order by reading the Which? Tax for the self-employed advice guide. For a definitive guide to all aspects of the UK tax system, buy a copy of the Tax Handbook 2012/13.

When you’ll usually be sent a tax return

You’ll usually also be sent a tax return if:

  • You have untaxed income – from investment, land or property, or from overseas;
  • You make capital gains above the annual exempt amount (£10,600 for 2011-12 and 2012-13);
  • You were required to fill in a tax return last year;
  • You’re a pensioner over 65 who gets reduced age-related allowance, though you may be sent a special short version which requires fewer details.

What to do if you get one

Anyone who receives a self-assessment tax return from HMRC is legally obliged to complete and submit it, either by post or online. (You can read more about the advantages of filing online on page three of this guide.)

If you don't submit your tax return on time after being sent notification that you need to complete one, you'll be liable to pay a penalty and may have to pay interest and surcharges on any tax you owe. (This is explained fully on our Late tax returns and penalties for mistakes page.)

If your circumstances change

If your circumstances change and you receive new income during the tax year (you start letting property, for example, or you sell a large number of shares), you must let your tax office know by 5 October following the end of the tax year. It will then decide whether you need to complete a tax return.

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