Self Assessment Tax Return

Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect Income Tax.

Tax is usually deducted automatically from wages, pensions and savings. People and businesses with other income must report it in a tax return.

If you need to send one, you fill it in after the end of the tax year (5 April) it applies to.

Sending your return

File your tax return online or send a paper form.

If your business has been affected by coronavirus (COVID-19), you may be able to claim a grant through the Self-Employment Income Support Scheme.

Deadlines

Send your tax return by the deadline.

If you did not send an online return last year, allow extra time (up to 20 working days) as you’ll need to register first. There are different ways to register if you’re:

Filling in your return

You need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

You can get help filling in your return.

Paying your bill

HMRC will calculate what you owe based on what you report.

Pay your Self Assessment bill by 31 January.

How much tax you pay will depend on the Income Tax band you’re in. There’s a different rate for Capital Gains Tax if you need to pay it, for example you sell shares or a second home.

File your Self Assessment tax return online

You can file your Self Assessment tax return online if you:

  • are self-employed
  • are not self-employed but you still send a tax return, for example because you receive income from renting out a property

You can also use the online service to:

  • view returns you’ve made before
  • check your details
  • print your tax calculation

If you did not file a tax return last year

You must register for Self Assessment before using this service if:

  • you’re filing for the first time
  • you’ve sent a tax return in the past but did not send one last tax year

When you cannot file online

You cannot file a Self Assessment tax return online:

  • for a partnership
  • for a trust or estate
  • if you lived abroad as a non-resident
  • to report multiple ‘chargeable gains’, for example from life insurance
  • if you get income from a trust, you’re a Lloyd’s underwriter or a religious minister

You must use commercial software or download other forms instead.

Sign in to file your tax return

You’ll need to prove your identity using Government Gateway or GOV.UK Verify.

You do not have to complete your return in one go. You can save your entry and go back to it later if you need to.

Sign in

Who must send a tax return

You must send a tax return if, in the last tax year (6 April to 5 April), you were:

  • self-employed as a ‘sole trader’ and earned more than £1,000 (before taking off anything you can claim tax relief on)
  • a partner in a business partnership

You will not usually need to send a return if your only income is from your wages or pension. But you may need to send one if you have any other untaxed income, such as:

  • money from renting out a property
  • tips and commission
  • income from savings, investments and dividends
  • foreign income

Other reasons for sending a return

You can choose to fill in a tax return to:

  • claim some Income Tax reliefs
  • prove you’re self-employed, for example to claim Tax-Free Childcare or Maternity Allowance

If you get Child Benefit

If your income (or your partner’s, if you have one) was over £50,000, you may need to send a return and pay the High Income Child Benefit Charge.

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