Written for the 2025/26 tax year, the return due by 31 January 2027. Checked against GOV.UK on 6 October 2026.
You must send a Self Assessment tax return for 2025/26 if HMRC asks you to, or if any item on GOV.UK’s list applied to you between 6 April 2025 and 5 April 2026. If you believe you no longer need to send one, you must tell HMRC as soon as possible. This guide comes from Wainwrights Accountants in Bromborough, Wirral. We work with clients across the UK.
Key facts for the 2025/26 tax return
| What | Date or figure | Source |
|---|---|---|
| Sole trader earnings that mean you must send a return | More than £1,000, before taking off anything you can claim tax relief on | GOV.UK: who must send a tax return |
| Online tax return deadline | 11:59pm on 31 January 2027 | GOV.UK: Self Assessment deadlines |
| If you believe you no longer need to send one | Tell HMRC as soon as possible | GOV.UK: if you no longer need to send a tax return |
Who must send a tax return for 2025/26?
Anyone HMRC asks, and anyone on GOV.UK’s list. GOV.UK says you must send a tax return if, in the last tax year, any of the following applied:
- you were self-employed as a sole trader and earned more than £1,000, before taking off anything you can claim tax relief on
- you were a partner in a business partnership
- you had to pay Capital Gains Tax when you sold or disposed of something that increased in value
- you had to pay the High Income Child Benefit Charge and do not pay it through PAYE
- you are an off-payroll worker who is repaying a student or postgraduate loan
GOV.UK also says: “You must send a return if HMRC asks you to.”
Who else may need to send one?
People with untaxed income. GOV.UK says you may also need to send a tax return if you have any untaxed income, such as:
- money from renting out property or land
- tips and commission
- savings interest
- dividends, including investments
- foreign income
- any taxable UK income, if you are a non-UK resident
GOV.UK’s word for all of these is “may”. Its checking tool is more specific. As read on 6 October 2026, it says you need to send a return for 2025/26 if, for example, you got more than £10,000 of savings interest, more than £10,000 of gross income from dividends, more than £2,500 net (or more than £10,000 gross) from UK property or land, or you claimed over £2,500 in expenses. For smaller amounts of untaxed income, the tool says you must still tell HMRC but do not need to send a return for it. GOV.UK’s list of people who must send a return does not name employment income or company directors.
How do you check if you need to send a tax return?
Use GOV.UK’s check if you need to send a tax return tool. GOV.UK says it will not send your details to HMRC.
If you need to send one and you have not sent a return before, or you registered before but did not need to send one for 2024/25, you need to tell HMRC by registering for Self Assessment. The date to tell HMRC for 2025/26 was 5 October 2026, and GOV.UK says you could get a penalty if you tell HMRC after it. See our guide to registering after the 5 October deadline.
What if HMRC has asked for a return and you think you do not need one?
Contact HMRC and explain why. GOV.UK says that if HMRC wrote to you asking for a tax return for the 2025 to 2026 tax year, you must send it by the deadline on the letter.
GOV.UK’s examples of why you might no longer need to send a return include stopping self-employment and no longer renting out property.
How do you tell HMRC you no longer need to send a tax return?
Through HMRC’s online service, which you reach from GOV.UK’s page if you no longer need to send a tax return. If you cannot use the online service, you can phone or write to HMRC.
GOV.UK says HMRC needs time to review your request before the Self Assessment deadline of 31 January, and that you may have to pay a penalty if you do not tell them early enough.
HMRC will then tell you if you need to send one. Until HMRC confirms you do not need to send one, treat the return as still due.
Can Wainwrights check for you, or send the return?
Yes. If you are not sure whether you need a tax return, ask us and we will tell you. If you do, we prepare your Self Assessment tax return from your records and file it online with HMRC. A personal tax return is from £20 a month + VAT (£24 including VAT). Prices are indicative: our team confirms the scope and final price.
We also help people register for Self Assessment, and there may be a charge. To start, get a quote or book a free call.
What do people ask about needing a tax return?
Do I need a tax return if I am employed and pay tax through PAYE?
GOV.UK’s list of people who must send a return does not name employment income. You must still send one if an item on the list applied to you or HMRC asks you to. GOV.UK’s checking tool also says you need to send one if you claimed over £2,500 in expenses, and you may need to if you had untaxed income.
HMRC asked me for a tax return, but I have no untaxed income. Can I ignore it?
No. GOV.UK says you must send a return if HMRC asks you to. If you believe you no longer need to send one, tell HMRC as soon as possible.
What happens if I do not tell HMRC and do not send the return?
You may have to pay a penalty. A late tax return gets an initial £100 penalty, with further penalties after 3, 6 and 12 months.
Can I choose to send a tax return when I do not have to?
Yes. GOV.UK says you can choose to fill in a tax return, for example to prove you are self-employed.
The rules on who must send a tax return change, and how they apply depends on your own circumstances. This guide is general information, not personal advice. To talk yours through with an accountant in Bromborough, get a quote or book a free call.