A4.105 Individuals

A4.105 Individuals

The rules governing the issue, completion and contents of self-assessment returns for individuals are discussed at E1.210–E1.211.

HMRC's guidance1 on who should submit an self-assessment return is as follows:

  1.  

    •     the self-employed and those in partnership (a partnership tax return will also be required)

  2.  

    •     those in receipt of untaxed income such as:

    1.  

      –     income from property

    2.  

      –     tips and commission

    3.  

      –     income from savings, investments and dividends

    4.  

      –     foreign income

  3.  

    •     those liable to the High Income Child Benefit Charge

Those who are unsure can use the 'Check if you need to send a Self Assessment tax return' tool.

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