You will be liable to send a tax return if any of the following apply, in the last tax year:
If you are independent – you can deduct allowable expenses.
If your untaxed income got £2,500 or more, such as from tips or renting out a property – and if it’s less than £2,500, contact the helpline.
If savings or investments are £10,000 or more before tax from your income.
If dividends from shares are £10,000 or more before tax from your income.
If selling things like shares, second home or other chargeable assets from which you gained profits and need to pay Capital Gains Tax.
If you were a company director-unless it was a charity and you didn’t get any pay or benefits, for example, a company car.
If your or your partner’s income (or your partner’s) was over £50,000 and one of you claimed Child Benefit.
If you had income from overseas that you needed to pay tax on.
If you lived overseas and had a UK emolument.
If your taxable income is over £100,000.
If you were a trustee of a trust or registered pension programme.
If you had a P800 from HMRC saying you didn’t pay sufficient tax last year – and you didn’t pay what you owe through your tax code or with an optional payment.
If your State Pension is above your Personal Allowance and the only source of income – unless you started getting your pension on or after 6 April 2016.
Certain other people may need to send a return (for example ministers of religion or Lloyd’s underwriters) – you can examine whether you need to. You usually won’t need to send a return if your only income is from your wages or pension.