When do you have to register to submit a tax return?

Employment law changes taking effect in April 2019
April 1, 2019
Corporation Tax loss relief for losses carried forward
April 10, 2019

When do you have to register to submit a tax return?

There are a number of reasons why you may need to register with HMRC to submit a tax return. This includes if you:



  • are self-employed and earning more than £1,000, 

  • are a company director,

  • have an annual income over £100,000 and / or if you have certain income from savings, investment or property.

If you need to complete a tax return for the first time, you should inform HMRC as soon as possible. The latest date that HMRC should be notified is by 5 October following the end of the tax year for which a return needs to be filed.


So, if you had income that necessitated you registering for Self Assessment in the 2018-19 tax year, you will need to notify HMRC by 5 October 2019.


HMRC publishes a list of taxpayers who would usually be required to submit a Self Assessment return. The list includes:



  • The self-employed;

  • Taxpayers who had £2,500 or more in untaxed income;

  • Those with savings or investment income of £10,000 or more before tax;

  • Taxpayers who made profits from selling things like shares, a second home or other chargeable assets and need to pay Capital Gains Tax;

  • Company directors – unless it was for a non-profit organisation (such as a charity) and you didn’t get any pay or benefits, like a company car;

  • Taxpayers whose income (or that of their partner’s) was over £50,000 and one of you claimed Child Benefit;

  • Taxpayers who had income from abroad that they needed to pay tax on;

  • Taxpayers who lived abroad and had a UK income;

  • Those whose income was over £100,000.

In certain limited circumstances HMRC can also ask you to complete tax returns for other reasons.


Need help registering for Self-Assessment?


If you are unsure if you need to register, or would like assistance with the formal registration process, please call.

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