Self Assessment Tax Returns

Who needs to complete a Self Assessment tax return?

If you pay tax on your earnings or pensions through PAYE (Pay As You Earn) your employer or pension provider deducts tax on our behalf and you won’t usually need to complete a tax return. In these cases we’ll normally also ask them to use the PAYE system to deduct any tax you may owe on a State Pension or other taxable income (eg investment or rental income) up to a certain level.

But if you have more complicated tax affairs you may need to complete a tax return. There are also certain circumstances in which you will always need to complete a tax return – for example if you’re self-employed, a company director or a trustee or if you have foreign income.

Follow the link below to read the full detail on who needs to complete a tax return and to find out more about the different types of tax return.

Asking to complete a Self Assessment tax return

Self Assessment tax returns are normally sent out in April each year (or a notice to fill in a tax return if you file online). If you’ve not received a return but think you should complete one contact your Tax Office. Your employer or pension provider will have details of this, or you can search online.

You can ask to complete a tax return at any time – for example, if you want to claim a particular tax relief or exemption. We’ll send you a return if necessary. (You can’t send us a Self Assessment return without first contacting us.)

If you are newly self-employed, our guide ‘Tax returns if you’re self-employed or in a partnership’ tells you how to register as self-employed – you’ll then be sent a Self Assessment tax return if necessary.