Who needs to complete a tax return?
- self-employed people (including members of a partnership)
- company directors (except not for profit organisations)
- those in receipt of rental income
- people who get rent or income from land and property in the UK (but if you are an employee and this income is less than £2,500 a year a tax return may not be necessary)
- people who have other untaxed income and the tax due on it cannot be collected though a PAYE tax code
- people with taxable foreign income, even if they are not normally resident in the UK (this includes non-resident landlords)
- anyone who receives annually (or can be treated as receiving) income from a trust or settlement, or any income from the estate of a deceased person, and further tax is due on that income
- trustees and personal representatives (including people who manage the tax affairs of deceased persons)
- trustees of certain pension schemes
- names or members of Lloyd's
- employees and pensioners with more complex tax affairs - see below
Remember, if you have any income that is not taxed at source, like rents or freelance earnings, you may need to complete a tax return.
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