Last reviewed: November 2026
You need to file a Self Assessment tax return if you have income that hasn’t been taxed through PAYE, or if HMRC asks you to. The most common reasons are below.
You usually need to file if
- You are self-employed with income over £1,000.
- You are a partner in a business partnership.
- You have property or other untaxed income over £2,500.
- You have to pay the High Income Child Benefit Charge and don’t pay it through PAYE.
- You have capital gains tax to pay, for example on selling shares or a second property.
- You have foreign income that needs to be taxed in the UK.
- HMRC has sent you a notice to file.
Since 2023/24, earning over £150,000 through PAYE alone no longer means you must file.
Key dates
| What | Deadline |
|---|---|
| Register for Self Assessment | 5 October after the tax year ends |
| Paper return | 31 October |
| Online return and tax payment | 31 January |
If HMRC has asked you to file, you must do so even if you think you owe nothing, or ask HMRC to cancel the request.
Not sure if you need to file? We’ll check and file for you. Ozvite sa nám.
Sources: GOV.UK – Check if you need to send a tax return; GOV.UK – Tax-free allowances.