UK tax tools · source checked
Do I need to file a Self Assessment?
Do I need to file a Self Assessment?
Choose an answer for every condition, working from top to bottom. A return requirement and tax to pay are different questions: an allowance does not cancel a notice to file. This checker is for individuals, not company or trust returns.
The income conditions below cover both years. For the current year, answer using what is known so far and repeat the check after it ends. Deadline dates are listed separately for each year.
Complete the conditions above
All answers are needed for a possible no-return outcome. A clear filing condition takes priority over unanswered questions.
Filing condition found
A return is required for the selected year
These selected conditions explain the result:
- Has HMRC asked you to send a return for the selected year? — this selected condition points to a return for the chosen year. Check the source
- Did your total gross trading income exceed £1,000? — this selected condition points to a return for the chosen year. Check the source
- Were you a partner in a business partnership? — this selected condition points to a return for the chosen year. Check the source
- Was gross rental income above £10,000, or rental profit above £2,500? — this selected condition points to a return for the chosen year. Check the source
- Did dividend income exceed £10,000? — this selected condition points to a return for the chosen year. Check the source
- Did savings interest exceed £10,000? — this selected condition points to a return for the chosen year. Check the source
- Is a High Income Child Benefit Charge due and not being paid through PAYE? — this selected condition points to a return for the chosen year. Check the source
- Are you an off-payroll worker repaying a student or postgraduate loan? — this selected condition points to a return for the chosen year. Check the source
Complete the remaining checks to identify additional income or reporting routes. An HMRC notice can have its own deadline.
Register for Self Assessment or reactivate an account, then check the filing and payment deadlines.
For 2026/27, a known filing condition points to a return after the year ends; this does not mean that return is due now.
A boundary needs checking
Your situation needs a closer check
- Has HMRC asked you to send a return for the selected year? — this needs a closer review of the applicable reporting rules. Check the source
- Did your total gross trading income exceed £1,000? — this needs a closer review of the applicable reporting rules. Check the source
- Were you a partner in a business partnership? — this needs a closer review of the applicable reporting rules. Check the source
- Was gross rental income above £10,000, or rental profit above £2,500? — this needs a closer review of the applicable reporting rules. Check the source
- Did dividend income exceed £10,000? — this needs a closer review of the applicable reporting rules. Check the source
- Did savings interest exceed £10,000? — this needs a closer review of the applicable reporting rules. Check the source
- Is a High Income Child Benefit Charge due and not being paid through PAYE? — this needs a closer review of the applicable reporting rules. Check the source
- Are you an off-payroll worker repaying a student or postgraduate loan? — this needs a closer review of the applicable reporting rules. Check the source
- Do capital gains require a return, or is their reporting route unresolved? — this needs a closer review of the applicable reporting rules. Check the source
- Is any income, allowance or reporting requirement still uncertain? — this needs a closer review of the applicable reporting rules. Check the source
No clear filing condition has been selected. This is not a no-return result: complete any unanswered conditions and follow the linked reporting rules. Use HMRC’s checker for the completed tax year.
This situation is outside this checker’s scope. Consult an ATT or CTA-qualified tax adviser for an individual review. Read HMRC’s guidance on choosing an adviser and use the CIOT Find a Member directory.
No filing condition selected
You may not need a return on these answers
Every answer is “No”. This only covers the conditions shown. Reporting tax to HMRC can still be necessary without a Self Assessment return.
A later notice to file, a corrected income figure, a relief claim, an allowance exclusion or another type of untaxed income changes the route. Get HMRC confirmation before stopping an existing return obligation.
For 2026/27, this is a check of what is known so far. Repeat it once the year has ended.
If a return is required, what is the first step?
Use the GOV.UK registration service to register or reactivate the appropriate account. HMRC then provides a Unique Taxpayer Reference (UTR). A UTR identifies the tax record; having one does not itself submit a return.
Our registration guide distinguishes online and postal processing. Check the selected year’s deadlines before waiting for a letter.
If none of these conditions applies, when might I still file?
If HMRC has issued a notice to file, the obligation continues until HMRC confirms otherwise. Other reasons include claiming a trading loss, voluntary National Insurance treatment, or a relief that uses a tax return. Foreign income and non-UK residence are outside a simple threshold check. Read the trading allowance exclusions and voluntary return reasons.
Income taxed through PAYE and a high salary alone do not settle every filing question. Check other income, charges and HMRC correspondence rather than using the Personal Allowance as a filing threshold.
This situation is outside this checker’s scope. Consult an ATT or CTA-qualified tax adviser for an individual review. Read HMRC’s guidance on choosing an adviser and use the CIOT Find a Member directory.
Questions answered on this page
Does income below an allowance cancel a notice to file?
No. A notice to file remains relevant until HMRC confirms it has been withdrawn.
Does rental income above £1,000 always require a return?
No. Check gross rental income, profit, allowance eligibility and HMRC’s reporting route; contacting HMRC may be necessary even without a return.