Who Needs Self Assessment Accountants to File a Tax Return?
You need to file a self-assessment tax return if any of the following applies:
Self-employed sole trader earning more than £1,000
Partner in a business partnership
You need to pay Capital Gains Tax (CGT)
You need to High Income Child Benefit Charge
You have foreign income
You have savings, investments or dividend income
You have rental income
Any other untaxed income
There can be other reasons for filing a tax return such as claiming tax reliefs, proving you are self employed or paying voluntary national insurance contributions.
If you need to submit a tax return, you must notify HMRC and register for Self Assessment within six months of the end of the tax year. Once registered, you will receive a Unique Taxpayer Reference (UTR) which is a 10-digit number required to file your tax return.
For example, for the tax year 2024/25 ending on 5th April 2025, you must register by 5th October 2025.





