There are a number of reasons why you may need to register with HMRC to submit a tax return. This could include:

  • if you are self-employed and earning more than £1,000 per year from the self-employed activity,
  • if you are a company director,
  • if you have an annual income over £100,000 and / or if you have certain income from savings, investment or property.

And see HMRC's list of criteria to file set out below.

If you need to complete a tax return for the first time you should inform HMRC as soon as possible. The latest date that HMRC should be notified is by 5 October following the end of the tax year for which a return needs to be filed. For example, if you had income that necessitated you registering for Self Assessment in the 2018-19 tax year, you need to notify HMRC by 5 October 2019.

HMRC has published a check list of reasons that you may be required to submit a Self Assessment return. The list includes the following:

  • If you are self-employed;
  • If you had £2,500 or more in untaxed income;
  • Have savings or investment income of £10,000 or more before tax;
  • If you have made profits from selling things like shares, a second home or other chargeable assets and need to pay Capital Gains Tax;
  • If you are a company director – unless it was for a non-profit organisation (such as a charity) and you didn’t get any pay or benefits, like a company car;
  • If your income (or that of your partner’s) was over £50,000 and one of you claimed Child Benefit;
  • If you had taxable income from abroad;
  • If you lived abroad and had a UK income; or
  • If your income was over £100,000.

In certain limited circumstances HMRC can also ask you to complete tax returns for other reasons.

Uncertain if you need to register?

Please call with details of your various income sources in the UK if you would like help to decide, if you do need to register for Self-Assessment and/or with the completion and filing of your return.