Answers · UK 2025/26
Who must file a self-assessment tax return in 2026?
You must file self-assessment if you are self-employed with profits over £1,000, a company director, earn over £150,000 PAYE, have untaxed income above £2,500, or various other triggers.
Full answer
Self-assessment is required for tax year 2025/26 if you: are self-employed with gross income over £1,000; are a company director (most cases); earned over £150,000 via PAYE; had untaxed income over £2,500 (rental, savings interest, dividends); claimed child benefit with income over £60,000 (HICBC); are a partner in a partnership; had foreign income; sold assets liable to CGT; or HMRC sent you a notice to file. Deadline is 31 January 2027 for online filing.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.