Who Must Send a Tax Return?
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It’s not always clear whether you need to send a Self Assessment tax return.
You don’t necessarily need to send one just because you’re self-employed or earn above a certain amount. Equally, having tax deducted through PAYE doesn’t always remove the need to send a tax return.
Whether you need to complete a return depends on your income and individual circumstances during the tax year.
Below, we explain who must send a tax return, the deadlines you need to know and how an accountant can help you prepare and send your return.
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What is a Self Assessment tax return?
Self Assessment is the system HM Revenue & Customs (HMRC) uses to collect Income Tax where tax hasn’t been dealt with automatically, such as through PAYE.
A Self Assessment tax return reports your relevant income, gains and any applicable reliefs or allowances for the tax year so HMRC can calculate how much tax you need to pay.
The 2025/26 tax year ran from 6 April 2025 to 5 April 2026. If you need to complete a return for that year, you’ll usually do so after 5 April 2026.
Who must send a Self Assessment tax return?
Under HMRC’s current rules, you’ll need to send a Self Assessment tax return if, during the tax year, you:
• Were self-employed as a sole trader and earned more than £1,000 before expenses
• Were a partner in a business partnership
• Had Capital Gains Tax to pay after selling or disposing of an asset that had increased in value
• Needed to pay the High Income Child Benefit Charge and did not pay it through PAYE
• Were an off-payroll worker repaying a student or postgraduate loanThere are other circumstances where you may need to complete one too. In particular, Self Assessment can apply where you receive income that hasn’t already been taxed.
This could include:
• Income from renting out property or land
• Tips or commission
• Savings interest
• Dividends or investment income
• Foreign income
• Taxable UK income while you’re not resident in the UKSelf Assessment isn’t only for people who are self-employed. Someone with a PAYE salary, for example, could still need to file because they also have rental income, dividends or another source of untaxed income.
There is also an important exception. If HMRC has sent you a notice asking you to complete a tax return, you need to submit one by the relevant deadline unless HMRC agrees that you no longer need to.
If your circumstances don’t fit neatly into one of the categories above, HMRC has an online Self Assessment checker that can help establish whether you need to file.
Do company directors or high earners automatically need to file a tax return?
Being a company director does not, on its own, mean you automatically have to complete a Self Assessment tax return. Directors may need to file because of other circumstances, such as receiving dividends or having other untaxed income.
Likewise, having a high income does not automatically create a Self Assessment filing requirement under HMRC’s current list of criteria.
However, a higher income may still coincide with other reasons for filing, such as dividends, investment income, property income, capital gains or the High Income Child Benefit Charge.
When does a tax return need to be filed?
For the 2025/26 tax year, which ended on 5 April 2026, the main Self Assessment dates are:
• 5 October 2026: deadline to tell HMRC you need to file if you have not sent a return before or did not need to send one for 2024/25
• 31 October 2026: deadline for HMRC to receive a paper tax return
• 31 January 2027: deadline for submitting an online tax return
• 31 January 2027: deadline for paying the tax you oweIt’s worth getting your information together well before January. Filing earlier gives you more time to find missing records, deal with any questions and understand how much tax you’ll need to pay.
What about payments on account?
Some people who pay tax through Self Assessment also have to make payments on account towards their next tax bill.
These are normally paid in two instalments:
• 31 January
• 31 JulyEach payment is usually half of the previous year’s relevant tax bill, although payments on account do not apply in every case. Your Self Assessment statement or online account will show whether you need to make them.
Read our guide to learn more about payments on account.
Can an accountant file your tax return?
Yes. You can authorise an accountant to deal with Self Assessment on your behalf.
Once properly authorised, an accountant can help you understand how much tax is due, prepare and submit the return and deal with HMRC on your behalf.
Using an accountant can help to ensure your return is completed correctly, relevant information is included and any legitimate reliefs or allowances that apply to your circumstances are considered.
It can also be particularly useful where your tax affairs are more complicated, for example if you have income from several sources, are self-employed alongside a PAYE job, receive rental income or have sold investments or other assets.
You remain responsible for your tax affairs even when you appoint an accountant, so you’ll still need to make sure the information you provide is complete and accurate.
What does an accountant need to prepare a tax return?
Your accountant’s requirements will depend on your circumstances.
Someone with one PAYE job and a small amount of additional income may need to provide far less information than someone with several businesses, rental properties and investments.
As a starting point, your accountant may ask for:
• Your Unique Taxpayer Reference (UTR) and National Insurance number
• Employment documents, such as your P60, P45 or P11D, where relevant
• Details of self-employment income and allowable business expenses
• Records of rental income and property expenses
• Statements showing savings interest
• Details of dividends and investment income
• Information about assets you have sold or disposed of where Capital Gains Tax may be relevant
• Details of pension contributions
• Information about relevant charitable donations
• Details of any foreign income
• Information about any other taxable income received during the yearYou may also need supporting records such as invoices, receipts and bank statements, depending on the type of income being reported.
Providing complete records as early as possible can make preparing your tax return much more straightforward. It also leaves time to resolve gaps or queries rather than trying to deal with them immediately before the January deadline.
How long does it take an accountant to prepare a tax return?
There isn’t a standard timeframe for preparing a Self Assessment tax return.
This depends on factors such as the number of income sources involved, whether you have self-employment or property accounts to prepare, whether you have sold or disposed of any assets and how complete your records are.
A straightforward return with complete records will usually take less time to prepare than one involving missing information or several sources of income.
That’s another reason to send your accountant your information early rather than waiting until January.
What if you are still unsure whether you need to file?
If you’re unsure whether you need to complete a Self Assessment return, you can use HMRC’s online checker based on your circumstances for the relevant tax year.
You can also speak to an accountant if you have several sources of income or your position isn’t straightforward.
One thing you shouldn’t do is ignore a notice to file because you believe you no longer need to complete a return.
If you’ve previously been required to submit Self Assessment returns but your circumstances have changed because, for example, you’ve stopped being self-employed or stopped receiving rental income, you should tell HMRC.
HMRC will consider whether the requirement to file can be withdrawn. Until it confirms this, you should not assume that you can simply leave the return unfiled.
Need help with your Self Assessment tax return?
If you’re unsure whether Self Assessment applies to you, or you’d like someone to take care of preparing and submitting your return, Mollan & Co can help.
Our team can review your circumstances, explain what information you need to provide and prepare your Self Assessment tax return, so you know what needs to be filed and when.
Author ProfileI'm the owner and Managing Director of Mollan & Co Accountants. I'm a skilled and efficient accountant with more than 20 years of experience in the industry.
I developed valuable skills in business and commercialisation through my work in the science and technology departments within the Scottish University sector. Then, in 2001, I formed my own internet-based marketing company, producing and distributing 360° virtual reality tours for the Scottish tourism sector.
I now use my commercial skills, expert tax knowledge and first-hand experience to help other businesses grow and flourish through strong accounting practice.
Our success at Mollan & Co is directly related to the success of our clients.
