Who needs to file a Self-Assessment tax return in the UK?

You must file a Self-Assessment tax return if any of the following apply to you in the 2024/25 tax year:

You must file if you were:

• Self-employed as a sole trader with income over £1,000 (before the trading allowance)
• A partner in a business partnership
• Earning over £100,000 per year from any source
• Receiving untaxed income of more than £2,500, such as rental income, tips, or commission
• A company director (unless you were a director of a non-profit organisation with no income from the role)
• Receiving income from abroad that you need to pay UK tax on
• A higher or additional rate taxpayer with savings or investment income to declare
• Claiming Child Benefit while you or your partner earned over £60,000 (High Income Child Benefit Charge)
• Receiving dividends above the £500 dividend allowance that resulted in tax to pay
• Required to pay the High Income Child Benefit Charge

You do NOT need to file if:

• You are an employee with a simple tax situation, where all tax is collected through PAYE.
• Your only income is from employment or a State Pension, and your tax code is correct.

How to register:

• If you need to file for the first time, you must register with HMRC by 5 October following the end of the tax year.
• You will receive a Unique Taxpayer Reference (UTR) number, which you need to file your return.

Filing online:

You can file online using HMRC's Self-Assessment online service or through commercial tax software. Most people file online as it is quicker and gives you a longer deadline.