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Do I need to complete a Self-assessment tax return?  

Most people in the UK pay all their tax ‘at source’, for example, through Pay As You Earn (PAYE) if they are employed, and are not required to file a tax return. 

So self assessment does not affect everyone and you will normally only need to complete a form if one or more of the following apply to you: 

          •    You are working for yourself – you are self-employed; 

          •    You are a partner in a partnership business; 

          •    You are a company director, except for directors of not-for-profit organisations who receive no pay; 

          •    You are a minister of religion – any faith or denomination; 

          •    You are a trustee or the executor of an estate. 

You also might need to complete a self assessment tax return if: 

          •    You have untaxed income. This could be, for example, interest that is not taxed before it is paid to you or rental income. If you are an employee or a pensioner and the income is less than £2,500 a year you might not have to complete a tax return. But if you receive other untaxed income and the tax due on it cannot be collected via your PAYE coding notice you will need to complete a tax return; 

          •    You receive regular annual income from a trust or settlement, or you receive income from the estate of a deceased person and further tax is due;•You have taxable foreign income whether or not you are resident in the UK. This includes non-UK resident landlords. You can find out more on the GOV.UK website; 

          •    You have income from savings and investments of £10,000 or more before tax; 

          •    You or your partner receive child benefit and your income is over £50,000. This is because of the high income child benefit charge; 

          •    You have capital gains where: 

                    >    You have given away or sold assets worth £45,200 or more for 2017/18; or 

                    >    You have a capital loss but your gains net of any losses are more than the annual exemption for 2017/18 of £11,300; or 

                    >    You have no losses to claim but your gains are more than the annual exemption for 2017/18 of £11,300. 

HMRC may also want you to complete a return for other reasons. 

Note that if HMRC have sent you a tax return or a notice to complete one, then you must fill it in and return it by the due date unless there is a good reason you do not need to be in self assessment and HMRC agree to cancel it.