The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
The majority of the taxpayers in the UK do not need to complete a Self Assessment Tax Return as they are primarily employees whose tax is deducted at source by their employers under the pay as you earn system (PAYE). Similarly, most taxpayers receiving investment income will not need to file a Tax Return if this income is within the savings nil rate band or the dividend nil rate band. See the Taxation of savings income and Taxation of dividend income guidance notes.
Whether the taxpayer needs to complete a Tax Return or not will depend on his circumstances. The following list of those whom HMRC suggests should submit Tax Returns is compiled by updating the archived HMRC guidance together with the information available on the GOV.UK website :
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