Who is required to file a UK Self Assessment return?
You must send a tax return if, in the last tax year (6 April to 5 April), any of these applied:
● Self-employed (sole trader): earned more than £1,000 before expenses
● Business partnership: you were a partner in a partnership
● Capital gains: you had Capital Gains Tax due after selling/disposal of an asset
● Child Benefit: you had to pay the High Income Child Benefit Charge and do not pay it through PAYE
● Untaxed income, including (common examples):
○ rental income from property
○ tips/commission
○ income from savings, investments, and dividends
○ foreign income taxable in the UK
Even if you’re not sure, HMRC has a checker tool—but in practice, one short review with proper UK tax filing support usually answers the question faster (and flags issues people often miss).
Also important: If HMRC has issued you a notice to file, you generally need to file (or get the notice withdrawn if you genuinely don’t meet the criteria).