Guide

Do I need to file a Self Assessment tax return?

Reviewed by Andy Smith, Director, Abbeygate AccountancyLast updated 16th October 2026

Quick answer

You usually need to file a tax return if you're self-employed and earned more than £1,000 from it, you're a partner in a business partnership, you have untaxed income such as rent, or you owe the High Income Child Benefit Charge. If all your income comes through PAYE and nothing else applies, you probably don't.

The checklist

Tick any that apply to you for the tax year (6th April to 5th April):

You were a sole trader and your gross self-employed income was more than £1,000.
You were a partner in a business partnership.
You received rent or other untaxed income. Above £2,500 after expenses you'll need Self Assessment; between £1,000 and £2,500 HMRC may collect it through your tax code instead.
You or your partner had income over £60,000 and claimed Child Benefit, so the High Income Child Benefit Charge applies (unless you've arranged to pay it through PAYE).
You had Capital Gains Tax to pay, for example after selling shares or a second property, and haven't already reported it.
You had income from abroad that you need to pay UK tax on.
You received dividends or savings interest of £10,000 or more.

What about side hustles and online selling?

Online platforms now report seller data to HMRC. That doesn't create a new tax, but it means HMRC can see what's going on. If you're trading (buying to sell, or making and selling regularly) and your gross takings beat the £1,000 trading allowance, you need to register. Selling your own unwanted belongings isn't usually trading.

Do company directors need a tax return?

Not automatically. Many directors do because they take dividends or have other income that isn't taxed at source. If HMRC sends you a notice to file, you must file even if you think you owe nothing.

What should I do if I've missed a year?

Tell HMRC sooner rather than later. Penalties are lower when you come forward before HMRC contacts you. An accountant or tax adviser can work out what's owed and handle the disclosure for you.

Frequently asked questions

Do I need a tax return if I earn under £1,000 self-employed?

Usually not. The £1,000 trading allowance covers gross trading income up to that amount, so you don't need to register unless something else applies.

Do I need a tax return for rental income?

If your rental income after expenses is over £2,500 you need Self Assessment. Between £1,000 and £2,500 you should contact HMRC, who may collect it through your tax code.

Does PAYE income over £150,000 mean I need a tax return?

Not any more. HMRC removed that rule from the 2023/24 tax year. You only need a return if another reason applies.

I've had a letter telling me to file. Do I have to?

Yes. If HMRC sends you a notice to file, you must file or ask HMRC to withdraw the notice.

Sources and further reading

This guide is general information for UK taxpayers and was correct when last reviewed. Tax rules change, so check your own position with a qualified adviser.