Guides / Do I need to file a tax return?
Guide
Do I need to file a tax return?
Most people who work for an employer never file a Self Assessment return. This guide explains exactly who does need to, using the thresholds HMRC applies.
6 min read · Updated October 2026 · Reviewed by qualified accountants
On this page
Want it done for you?
Fixed fees from £199 + VAT, confirmed in writing before we start and filed with HMRC by qualified accountants.
Or call 0203 4411 258
In short
- You usually need to file if you are self-employed with income over £1,000.
- Rental profit over £2,500, or income over £100,000, also normally means filing.
- Untaxed income of £2,500 or more, or a high income Child Benefit charge, can trigger a return.
- If HMRC sends you a notice to file, you must file even if you owe no tax.
- PAYE-only employees with no other income usually do not need to file.
Who has to file a Self Assessment return?
You normally need to file a return for a tax year if any of the following apply to you:
- You were self-employed as a sole trader and your gross income was over £1,000.
- You were a partner in a business partnership.
- You had rental income and your profit after expenses was over £2,500, or HMRC has asked you to file.
- Your taxable income was over £100,000.
- You had untaxed income of £2,500 or more, such as tips, commission, income from abroad or foreign dividends.
- You or your partner received Child Benefit and one of you had income over £60,000, so the High Income Child Benefit Charge applies.
- You made capital gains above the annual exempt amount, or sold assets worth more than a set limit.
- You are a director of a company and have income that is not taxed at source.
- HMRC has sent you a notice to file.
Income thresholds at a glance
| Type of income | When you usually need to file |
|---|---|
| Self-employment | Gross income over £1,000 |
| Rental income | Rental profit over £2,500 after expenses (tell HMRC if gross rent is over £1,000) |
| Employment and other income | Total taxable income over £100,000 |
| Untaxed income | £2,500 or more a year |
| Child Benefit | Either partner’s income over £60,000 |
The £1,000 trading allowance and £1,000 property allowance can mean small amounts of income do not need reporting. See our guide to trading, property and rent-a-room allowances.
When you probably do not need to file
If your only income is from an employer or pension and your tax is collected through PAYE, you usually do not need to file. The same applies to people whose other income, such as small bank interest, falls within their allowances. You may still receive a notice to file, and if you do you must complete a return.
Not sure? HMRC’s online “check if you need to send a tax return” tool gives an official answer. We are also happy to look at your situation.
Examples
- A delivery driver earning £14,000 as a self-employed courier must file because gross income is over £1,000.
- A landlord with rent of £12,000 and expenses of £4,000 has a profit over £2,500 and must file.
- An employee on PAYE with £120,000 income must file because income is over £100,000.
- A couple where one partner earns £70,000 and the other claims Child Benefit may need to file to pay the High Income Child Benefit Charge.
- An employee on PAYE only with £30,000 and no other income normally does not need to file.
Filing to claim a refund
Even when you are not required to file, a return can be worthwhile if you think you overpaid tax, for example because of unclaimed expenses, pension relief or Gift Aid. You can usually claim for the previous four tax years.
What to do next
If you need to file, register by 5 October after the end of the tax year, then follow our guide to how to file a Self Assessment return. If you would rather have it done for you, we confirm a fixed fee before we start.
Need a hand?
Tell us about your income and we will confirm whether you need to file and what it will cost.
Written and reviewed by the Accotax tax team
Accotax is a London firm of qualified accountants and tax consultants, on the ICAEW approved employers list. Our team prepares Self Assessment, landlord and company tax returns every day, and each guide is checked against GOV.UK before it is published and updated every tax year.
Related
Related guides and tools
Authorised and regulated
Is Cheap Tax Returns authorised and regulated? Yes.
Your return is prepared by qualified UK accountants holding qualifications from the leading accountancy bodies: ICAEW, ACCA and AAT. We are also on the ICAEW approved employers list, so you can file with confidence.
Regulated by the professional bodies. Reviewed by qualified accountants. Part of Accotax.
Prepared by accountants you can trust.
Questions, answered.
Many do, for example if they receive dividends or have other untaxed income. Directors are not automatically exempt.
If your gross self-employed income is below the £1,000 trading allowance you may not have to report it. Above that, you usually must register.
Possibly. If you are self-employed with gross income over £1,000, you must register and file even if no tax is due. Filing may also be useful to show income for mortgages or benefits.
If your gross side income is under £1,000, the trading allowance usually means you do not need to report it. Above that, you normally must register and file.
HMRC charges penalties and interest, and can estimate your tax if you ignore a notice to file. It is better to file late than not at all.
Yes. If your circumstances change and you no longer need to file, tell HMRC so they can take you out of Self Assessment.
Next steps
Keep exploring
Know your price before we start.
- Fixed fee confirmed in writing before any work begins
- ICAEW, ACCA and AAT-qualified accountants
- Filed with HMRC and confirmed, so you have proof
- A real person on the phone: 0203 4411 258