Do I Need to File Self Assessment?
Check all HMRC Self Assessment criteria for 2025-26 or 2024-25 in one go — self-employment, property, CGT, HICBC, dividends, high income, foreign income, and more. Get a clear yes/no with the specific rules that apply to you.
Quick answer
Most UK employees on PAYE with income under £150k and no side-income, rentals, or CGT do not need SA. Sole traders over £1k, landlords over £2.5k, anyone with HICBC above £60k ANI, or anyone who received an HMRC notice to file must file by 31 January online.
No SA criteria apply based on what you entered. If HMRC later sends you a notice to file (SA316), you must still file or request its withdrawal. Check your HMRC online account.
Trading allowance: sole traders under £1,000 gross don’t need SA — but you also can’t claim actual expenses.
Property: under £1,000 gross you can use the property allowance and skip SA. £1,000–£2,500 is the grey zone — HMRC may collect tax through PAYE. Over £2,500 gross, SA is required.
High-income threshold: raised from £100k to £150k from 2023-24.
HICBC: from 6 April 2024, the charge kicks in at individual ANI £60,000 (was £50,000) and tapers to 100% by £80,000 (was £60,000).
Dividend allowance: cut to £500 from 6 April 2024 (was £1,000 in 2023-24, £2,000 before that).
CGT: AEA is £3,000 for 2024-25 and 2025-26 (down from £6,000). Residential property disposals also require a separate 60-day HMRC return.
Source: HMRC — gov.uk/check-if-you-need-tax-return.
Frequently asked questions
Who needs to file a UK Self Assessment tax return for 2025-26?
You must file SA if any of these apply: self-employed with trading income over £1,000, partner in a business partnership, total income over £150,000, rental income over £2,500, Capital Gains Tax to pay, HICBC applies, untaxed dividends over £500, savings interest over £10,000, foreign income over £300, state pension alone exceeds the Personal Allowance with no PAYE, or HMRC sent a notice to file. Use the official HMRC checker for confirmation.
Do company directors always need to file SA?
No — HMRC official guidance since 2018 confirms directors do not need to file SA just for being a director, if all their income is PAYE'd and no other criteria apply. In practice HMRC still requests returns from many directors. Always check for an SA316 notice and apply the standard criteria.
What changed for 2024-25 onwards?
The HICBC threshold rose from £50,000 to £60,000 (full charge at £80,000). The dividend allowance dropped to £500 (was £1,000). The CGT annual exempt amount halved to £3,000 (was £6,000). The high-income SA threshold went to £150,000 (was £100,000, effective 2023-24).
When is the Self Assessment deadline?
For 2025-26 (tax year ended 5 April 2026): register by 5 October 2026, paper return by 31 October 2026, online by 31 January 2027. Pay any tax owed by 31 January 2027. Late filing penalty is £100 automatic, plus daily £10/day after 3 months and 5%/£300 tiers at 6 and 12 months.
What if I'm in the grey zone for rental income?
If your gross rental income is between £1,000 and £2,500, you can usually claim the £1,000 property allowance without filing SA. HMRC may collect any tax due via a PAYE coding adjustment. Above £2,500 gross, SA is required. Below £1,000, the allowance covers it entirely.
What happens if I file SA late?
£100 automatic penalty immediately after 31 January, even if no tax is due. After 3 months, £10/day for up to 90 days. After 6 months, the greater of £300 or 5% of the tax owed. After 12 months, another £300 / 5% slice. Plus interest at HMRC's prevailing rate.
I got an HMRC notice but none of the criteria apply. What do I do?
Call HMRC on 0300 200 3310 to request withdrawal of the notice. If they agree, you do not need to file. If they refuse, you must file even if the return is nil — otherwise you will still get the £100 late-filing penalty.
Do I need SA if I've already paid CGT on residential property?
Yes. The 60-day CGT return reports one specific disposal; you still need to include the gain on your annual SA return because CGT interacts with your total income and band. Any extra tax (or refund) is reconciled on SA.
Does Making Tax Digital affect SA?
From April 2026, MTD for Income Tax applies to self-employed and landlords with combined income over £50,000 (£30,000 from April 2027, £20,000 from April 2028). You will keep digital records and submit quarterly updates + a final declaration — replacing the current SA return for those affected.