You must send a tax return if in last tax year you :
- worked as a Self Employed and earned more than £1000 ;
- were a partner in a business partnership ;
- received income from renting out a property, tips and commission, income from savings, investments and dividends and foreign income ;
- choose to fill in tax return to claim some Income tax reliefs ;
- to prove you were self employed e.g. to claim tax-free childcare/maternity allowance
- if you get child benefit and you or your partner’s income is >£50,000 (you may also have to pay High Income Child Benefit Charge).
- earned more than £100,000 from your employment income under PAYE.