• Income not taxed through payroll. E.g. tips, commissions, etc.
• Self-employment income in excess of £1,000 before expenses
• Rental income in excess of £10,000 or rental profit in excess of £2,500
• Trust income
• Foreign income that is taxable in the UK, e.g. pension, rental or investment income
• Interest or dividend income in excess of £10,000
• Income in excess of £60,000 and claiming child benefit
• Chargeable gains  see our CGT page for more information.

The above list isn’t exhaustive so if you aren’t sure, it is always best to check!

There are also some reliefs that can be claimed via a tax return that although you may not be required to file a return, it might be beneficial to do so. If you have made charitable contributions or pension contributions not fully relieved at source then filing a tax return might be the easiest way to claim the relief you are entitled to. 

If you are not UK resident but are receiving UK sources of income such as investment or pension income and paying tax at source, it may be possible to reclaim the tax paid in the UK under a double tax treaty through filing a return.

If you meet the criteria to file, it is your responsibility to let HMRC know, even if they haven’t already issued you with a return.

Not sure if you need a file a return? Please get in touch and we can review your circumstances.