Answers · UK 2025/26
Do I need to file a UK Self Assessment tax return?
You must file Self Assessment if you: are self-employed earning over £1,000; receive untaxed income over £2,500; have rental income over £1,000; earn over £150,000 (changed from £100k); receive Child Benefit and earn over £60,000; or have capital gains above the £3,000 exemption.
Full answer
UK Self Assessment (SA) is required if any of the following apply for the tax year: (1) self-employed sole trader with gross income over £1,000; (2) partner in a business partnership; (3) employee receiving untaxed income over £2,500 (tips, side-income, rental); (4) total income above £150,000 (raised from £100k from 6 April 2024); (5) rental income above £1,000 (Property Allowance threshold) — or net rental income above your Personal Allowance; (6) any subject to High Income Child Benefit Charge (income over £60,000 + claiming Child Benefit); (7) capital gains exceeding the £3,000 annual exempt amount or proceeds over £12,000; (8) director of a UK limited company (some exceptions); (9) dividend income above £10,000; (10) foreign income above £2,000; (11) Trustees of certain trusts. Online filing deadline: 31 January following tax year. Paper: 31 October. Late filing penalty: £100 (automatic), rising to £1,600+ after 12 months.
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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.