🇬🇧 United Kingdom · Guide
Self Assessment — Who Needs to File
Most employees never need to file a Self Assessment return — PAYE handles it. Here's who does need to.
Tax Year 2025/26Last reviewed 24 Jul 2026
You likely need to file if you
- Are self-employed and earned more than £1,000 (before expenses)
- Are a partner in a business partnership
- Earned over £150,000 (or £100,000 for certain income mixes) in total income
- Have untaxed income — rental income, savings/investment income above your allowances, foreign income
- Need to pay the High Income Child Benefit Charge
- Had capital gains above your annual exempt amount
- Are a company director with income not fully taxed through PAYE
You probably don't need to if you
- Are only employed, with tax fully collected through PAYE
- Have no additional untaxed income sources
If you're unsure, HMRC has an online checker tool — or check with an accountant, especially if your situation changed during the year (new side income, property sale, etc).
GENERAL GUIDANCE
Filing requirements have specific edge cases. If unsure, register anyway — better to check with HMRC than risk a late-registration penalty.