Do Company Directors Need to File Self Assessment? 2026/27

A company director does not automatically have to file a Self Assessment tax return simply because they are a director. A return is required where HMRC issues a notice to file or the director’s personal income, gains or claims fall within the Self Assessment rules.

The limited company remains responsible for its own Company Tax Return. This guide focuses on the director’s separate personal position for 2026/27.

When a director may need Self Assessment

A director may need to send a personal tax return where, for example, they:

• receive untaxed dividend, savings, property or foreign income;
• are self-employed separately and have gross trading income above the £1,000 trading allowance;
• are a partner in a business partnership;
• have a Capital Gains Tax liability or another reportable disposal;
• must pay the High Income Child Benefit Charge outside PAYE;
• need to report other untaxed income or make certain relief claims; or
• receive a formal notice to file from HMRC.

HMRC provides an online checker because the answer depends on the individual’s complete circumstances, not their directorship alone.

Salary through PAYE

Director’s salary is normally processed through payroll under PAYE. If all tax has been collected correctly through PAYE and there are no other filing triggers, the salary alone does not necessarily require Self Assessment.

Benefits and expenses reported on form P11D or payrolled benefits may affect the individual’s tax code. A return may still be required if PAYE does not collect the correct amount or HMRC asks for one.

Dividends

Dividends are personal investment income of the shareholder. Whether they trigger a return depends on the amount, the individual’s other income, tax due and HMRC’s reporting arrangements.

Keep dividend vouchers and board documentation. Dividends must come from distributable profits and are not deductible when calculating the company’s Corporation Tax.

Self Assessment is separate from the CT600

Read Does a limited company file a Self Assessment return? for the company-versus-individual distinction.

Registration and filing dates

The UK personal tax year runs from 6 April to 5 April. A person who newly needs Self Assessment normally tells HMRC by 5 October following the end of the relevant tax year.

The usual deadlines are:

• 31 October following the tax year for a paper return; and
• 31 January following the tax year for an online return and balancing payment.

Payments on account may also be due on 31 January and 31 July. Always check the individual’s HMRC account because notices, amended returns and special circumstances can alter what is required.

If HMRC has issued a notice to file

A director who receives a notice to file must normally submit a return even if they believe no tax is due. If a return is no longer necessary, ask HMRC to withdraw the notice. Do not simply ignore it, because automatic late-filing penalties can arise.

If the director stops needing Self Assessment

Filing a return in one year does not necessarily mean returns are required forever. Tell HMRC if the filing trigger has ended. HMRC must confirm that the notice has been withdrawn or that future returns are not required.

Records a director should keep

• P60, P45 and P11D information;
• dividend vouchers;
• savings and investment statements;
• property income and expense records;
• capital-gains calculations;
• foreign income and tax documents; and
• details of pension contributions, Gift Aid and other reliefs.

The company’s bookkeeping records do not replace the director’s personal evidence.

Common mistakes

• assuming that all directors must file solely because of the appointment;
• assuming that no director ever needs to file if salary is taxed through PAYE;
• reporting company turnover on the personal return;
• omitting dividends already shown in the company accounts;
• missing the 5 October notification deadline;
• ignoring a notice to file; and
• confusing the company’s accounting year with the personal tax year.

Frequently asked questions

Does Companies House tell HMRC that a director must file?

Companies House records the appointment, but the filing requirement is determined under tax rules and by HMRC notices.

Must a director file if they take no salary or dividends?

Not solely because of the directorship, although other income, gains or an HMRC notice may still create a requirement.

Can an accountant file both returns?

An authorised accountant can prepare the company’s CT600 and a director’s Self Assessment return, but they remain separate submissions for separate taxpayers.

Official source

Use HMRC’s Who must send a Self Assessment tax return guidance and the online eligibility checker. The director remains responsible for submitting an accurate return on time.