Who needs to complete a Self Assessment tax return?

Not everyone needs to complete a tax return. If your tax affairs are straightforward you may already pay all of the tax due on your earnings or pensions through your tax code.

But you may need to complete a tax return if you have more complicated tax affairs, even if you already pay tax through your tax code. There are also certain circumstances in which you will always need to complete a tax return – for example if you’re:

self-employed
a company director
a trustee
receiving foreign income