Who needs to file self assessment is one of the most searched tax questions in the UK every autumn, and for good reason. The rules have changed in recent years, more people now have side income from online selling, content creation or gig work, and HMRC is receiving more data than ever about what people earn.
If you are unsure whether you need to complete a tax return for the 2025/26 tax year, this checklist from NS Accounting, accountants in Uxbridge, will help you find out. If the answer is yes, you still have time to file early and avoid the January rush.
What Is a Self Assessment Tax Return?
Before looking at who needs to file self assessment, it helps to understand what the return is. A Self Assessment tax return is how you tell HMRC about income that has not already been taxed through PAYE. HMRC uses it to calculate your Income Tax, National Insurance and, in some cases, Capital Gains Tax.
The 2025/26 tax year covers 6 April 2025 to 5 April 2026. The online return must be filed, and any tax paid, by 31 January 2027.
Who Needs to File Self Assessment: The Main Checklist
Here is the simple answer to who needs to file self assessment. You will usually need to file a tax return for 2025/26 if any of the following applied to you during the tax year.
1. You Were Self Employed
If you worked for yourself as a sole trader and earned more than £1,000 in gross income, before expenses, you need to file. This includes tradespeople, consultants, beauticians, tutors, cleaners and many more. Freelancers and contractors can find out more on our accountants for freelancers page.
2. You Earned Money From Online Platforms
When working out who needs to file self assessment, online income is often missed. Selling on eBay, Vinted, Etsy or Amazon as a trade, earning from YouTube, TikTok or Instagram, or receiving brand deals and gifted products can all count as self employed income. Since 2024, many platforms report seller earnings directly to HMRC. Our accountants for influencers and content creators understand these income streams. Selling your own unwanted personal items is usually not trading income.
3. You Drove for Uber, Bolt or a Delivery App
Private hire and delivery drivers are normally self employed. If you earned more than £1,000, you need to file. See our dedicated page for Uber and delivery drivers.
4. You Received Rental Income
If you let out a property and your gross rental income was more than £1,000, you will usually need to file. If you rented a room in your own home and received more than £7,500, you will also need to complete a return. Landlords are one of the biggest groups when it comes to who needs to file self assessment. Our landlord accountants can help.
5. You Were a Partner in a Business Partnership
Every partner in a partnership must file a personal tax return, and the partnership must file its own partnership return.
6. You or Your Partner Earned Over £60,000 and Claimed Child Benefit
The High Income Child Benefit Charge applies when either you or your partner has adjusted net income over £60,000. The Child Benefit is fully clawed back at £80,000. Employed people can now ask HMRC to collect the charge through their tax code instead, but many families still need to file a return, especially where there is other income. This charge has added thousands of families to the question of who needs to file self assessment.
7. You Had Untaxed Income of £2,500 or More
Tips, commission or other income that was not taxed at source and was £2,500 or more must be reported through Self Assessment. If it was below £2,500, HMRC may be able to collect the tax through your tax code instead.
8. You Had Large Savings or Dividend Income
If your savings interest or dividend income was £10,000 or more, you need to file. Smaller amounts may also need reporting if they exceed your Personal Savings Allowance or the £500 dividend allowance and the tax cannot be collected through your tax code.
9. You Sold Assets and Made a Gain
If you sold shares, cryptocurrency, a second home or other assets and made a gain above the annual exempt amount of £3,000, or sold assets worth more than £50,000, you will usually need to report it.
10. You Had Foreign Income
UK residents with income from overseas, such as rent from a property abroad, foreign pensions or overseas investments, often need to complete the foreign pages of the return.
11. You Want to Claim Tax Relief
Higher rate taxpayers who make personal pension contributions or Gift Aid donations often need to file a return to claim the extra tax relief they are entitled to. If you do not file, you could be leaving money with HMRC. So when you ask who needs to file self assessment, remember it is not only about paying tax, it can be about claiming it back.
You can also use HMRC’s online checker to confirm who needs to file self assessment in your case.
Who Does Not Need to File Self Assessment?
Since the 2023/24 tax year, employees who are taxed fully through PAYE no longer need to file a return just because their income is above £150,000. Knowing who needs to file self assessment also means knowing who does not. Generally, you will not need to file if:
- All your income comes from employment or a pension and is taxed through PAYE
- Your trading or property income is £1,000 or less
- Your savings and dividend income is covered by your allowances
- HMRC has already adjusted your tax code to collect any small amounts owed
What About Company Directors?
Directors often ask us who needs to file self assessment within a limited company. Company directors are no longer automatically required to complete a tax return. However, most directors take dividends or have other income that does need reporting. If you run a limited company, it makes sense to handle your personal return alongside your company accounts. Our statutory accounts service can manage both together, and we can advise on the most tax efficient mix of salary and dividends.
I Think I Need to File. What Should I Do Now?
If you have checked who needs to file self assessment and realised you are one of them, do not panic. Here is what to do:
- Register for Self Assessment with HMRC as soon as possible if you have not filed before. The deadline for registering for 2025/26 was 5 October 2026, so act quickly.
- Wait for your Unique Taxpayer Reference (UTR), which HMRC sends by post.
- Gather your records, including bank statements, invoices, receipts and P60s.
- Speak to an accountant who can prepare and file your return before 31 January 2027.
Our Self Assessment accountants can register you with HMRC, chase your UTR and file your return, all in one service.
Missed Returns From Previous Years?
If you realise you should have filed in earlier years, it is far better to come forward than to wait for HMRC to contact you. Voluntary disclosures usually mean lower penalties. Our specialist tax advice team in Uxbridge can help you bring everything up to date discreetly and efficiently.
Why File Early With NS Accounting in Uxbridge?
Once you know who needs to file self assessment in your household, the next step is getting it done. Whether you are filing for the first time or the tenth, filing early means you know your bill well before 31 January, get any refund sooner and avoid the stress of a last minute rush.
We work with employees, sole traders, landlords, drivers, creators and company directors across Uxbridge, Hillingdon, Hayes, West Drayton, Ruislip, Ickenham and Northwood, as well as clients throughout the UK.
Call: 020 3744 0046
WhatsApp: 07584 660731
Email: info@nsaccounting.co.uk
Contact form: Contact NS Accounting online
Still unsure who needs to file self assessment in your household? Send us a quick message and we will tell you in minutes.
