1. Check whether HMRC has already asked for a return
This guide concerns 6 April 2025 to 5 April 2026. Use HMRC’s 2025/26 checker as a starting point. If you have received a notice to file, meet the stated deadline unless HMRC withdraws it.
If your circumstances changed, ask HMRC to review the requirement promptly. Selling your last rental property or stopping self-employment does not automatically cancel a notice. Keep HMRC’s reply with your tax records and distinguish the final year of activity from later years.
2. Do not rely on an old PAYE salary threshold
For 2025/26, a high salary taxed through PAYE does not, on its own, require Self Assessment. HMRC’s former income-only criterion ceased from 2024/25. Likewise, being a director is not by itself a filing test.
Check the rest of the position: dividends, untaxed income, disposals, claims and tax charges. An annual allowance pension tax charge or an international employment arrangement can change the answer. A P60 is useful evidence, not confirmation that every tax matter has been settled. Our higher-earner tax service covers issues that may need separate review.
3. Review self-employment, partnership and other triggers
A sole trader with more than £1,000 of gross trading income normally needs a return. This is income before expenses, not profit. Business partners also normally file. Check the detailed rules where an allowance, exception or other reporting obligation may apply.
Capital gains, foreign income, taxable UK income while non-resident and certain tax relief claims can require further reporting. If you owe the High Income Child Benefit Charge, check whether it is being paid through PAYE or needs Self Assessment. These situations need their own review; do not use the trading threshold as a general exemption for other income.
4. Separate savings and dividend tax from filing requirements
For savings interest above £10,000, HMRC’s guidance requires Self Assessment. With £10,000 or less, tax may instead be collected through your tax code or a Simple Assessment. If you already file, include the reportable interest on the return. Check HMRC’s calculation against the bank statements.
Dividend income above £10,000 requires a return. Where taxable dividends are no more than £10,000 and you do not otherwise file, contact HMRC about reporting and collection. If you already file, report dividends there. A dividend allowance is not the same thing as a filing threshold.
Practical comparison: an employee receiving £3,000 of bank interest does not automatically need a return solely for that interest. A shareholder receiving £12,000 of dividends has a different filing position. Neither example calculates the tax payable: allowances and other income still matter.
5. Check rental receipts as well as profit
HMRC’s public guidance requires rental income to be reported on a return if it exceeds £2,500 after allowable expenses or £10,000 before allowable expenses. Smaller amounts may still need to be reported to HMRC. Check the property allowance conditions, ownership, residence and any existing filing requirement separately.
Example: £11,000 of rents and £9,500 of allowable costs leave £1,500 profit. The gross-income test still matters, so the low profit does not remove the need for a return. These are illustrative figures, not a statement that mortgage repayments or every property cost can be deducted. See our landlord accounts and tax service for preparation support.
6. Act now if registration or filing is outstanding
The usual notification deadline of 5 October 2026 has passed. If you need to register or reactivate Self Assessment, act now rather than waiting until January. The normal paper deadline is 31 October 2026; online filing and payment are normally due by 31 January 2027.
A late registration can result in a later filing deadline on HMRC’s notice, but does not automatically postpone payment. Check the actual notice and arrange funds separately from return preparation.
7. Give your adviser a short decision pack
Provide a list of income sources and disposals, approximate gross amounts, tax already collected and any HMRC notice. Mention a business starting or stopping, a move between countries, or changes to property ownership. Avoid sending sensitive documents through an unsecured enquiry.
If a return is required, use our records checklist and payments-on-account guide. UA Tax’s personal tax services start from £400, with scope and fees agreed upfront. We are London-based and work with clients across the UK. Get in touch with your income sources and deadline.
For advice on your own circumstances, see our personal tax return preparation service and agree the scope before acting.
Official sources and further reading
These primary sources support the framework above. Check the current version before acting because tax law and HMRC guidance can change.