Self-assessment tax return flowchart

Use this flowchart to check if you need to send a self-assessment tax return to HMRC. All questions reference the period between 6 April and 5 April.

Q1


Q1.1


Q1.1.1


Q1.1.2


Q1.1.3


Q2


Q2.1


Q2.2


Q3


Q4


Q5


Q5.1


Q6


Q7

  • - Income from a trust
  • - Income from outside the UK (even if it’s already been taxed in the country where the income originates)
  • - £2,500 or more in commission or cash-in-hand payments
  • - A payment or charge on a private pension
  • - A Self-Employment Income Support Scheme (SEISS) grant

Q8


Q9

  • - Religious minister
  • - Lloyd’s underwriter
  • - Examiner, exam moderator or invigilator
  • - Share fisherman

You’ll need to file a self-assessment return.


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Retake the assessment

If you meet other criteria, you may need to file a self-assessment return.


Any questions?

Please get in touch with us

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If your gross income exceeded £50,000, you’ll need to file a self-assessment return.


Any questions?

Please get in touch with us

our team will be happy to help. accounting@sableinternational.com

If you or your partner earned more than £50,000 during the year, the partner with the higher income in that tax year will need to file a self-assessment return to declare the benefit.

If you and your partner earned less than £50,000 during the year, please move onto the next question.


Any questions?

Please get in touch with us

our team will be happy to help. accounting@sableinternational.com

If you received dividend income from your limited company in excess of £10,000 and/or salaried income in excess of £100,000 per annum, you’ll need to file a Self Assessment return.


Any questions?

Please get in touch with us

our team will be happy to help. accounting@sableinternational.com

This alone wouldn’t require the submission of a self-assessment. However, you will need to contact HMRC to notify them that you are in receipt of untaxed income. Move to the next question.


Any questions?

Please get in touch with us

our team will be happy to help. accounting@sableinternational.com

This alone wouldn’t require the submission of a self-assessment. However, you will need to contact HMRC to notify them that you are in receipt of untaxed income.


Any questions?

Please get in touch with us

our team will be happy to help. accounting@sableinternational.com

If you don’t meet any other criteria that would require the submission of a return, it’s likely that you will not need to be required to a file a return.


Any questions?

Please get in touch with us

our team will be happy to help. accounting@sableinternational.com

Retake the assessment
Question

Answer

































When do I need to submit my self-assessment?

Self-assessment tax returns are due on 31 January the following year (if submitted online). For example, for the 2021 year of assessment (6 April 2021 – 5 April 2022), you will need to submit your assessment and pay the tax you owe by midnight on 31 January 2023. If you wish to submit a paper tax return, you will need to submit earlier on 31 October 2022.

Failing to meet a deadline could result in penalties, so it’s important to ensure you’re on time.