Self-Assessment Tax Return 


Employment income only - £50


You or your partner receive Child Benefit and your income is over £50,000


The new High Income Child Benefit tax charge, introduced on 7 January 2013, may mean you need to complete a Self Assessment tax return for the first time. You must complete a tax return if all of the following apply:


  • Your income is over £50,000 a year

  • You live with a partner and your income is higher than theirs

  • You or your partner are entitled to receive Child Benefit (or get an equivalent amount from someone who claims Child Benefit for a child who lives with you)

  • You jointly decide to keep receiving Child Benefit and pay the new tax charge


Your annual income is £100,000 or more


  • If you receive total income of £100,000 or more you'll need to complete a tax return. You may have higher or additional rate tax to pay that hasn't been collected through your tax code.


Employment plus other income - £130


You may have to complete self-assessment if:

  • You're self-employed

  • You're a company director, minister, Lloyd's name or member

  • You have income from savings, investment or property

  • You get income from overseas

  • You have income from trusts, settlements and estates

  • You have Capital Gains Tax to pay

  • You've lived or worked abroad or aren't domiciled in the UK

  • You're a trustee