There is no single earnings level at which everyone must file Self Assessment. A return depends on the source and gross amount of income, capital gains, tax charges, relief claims and whether HMRC has issued a notice to file.
The £1,000 self-employment test
If gross self-employment or casual trading income exceeds £1,000 in a tax year, you normally need to register and file. Gross means before expenses. At £1,000 or less, the trading allowance can give full relief subject to restrictions.
Property income
Gross property income over £1,000 can require reporting. HMRC’s route depends on gross receipts, taxable profit and other circumstances. The property allowance, Rent a Room relief and joint ownership have separate rules.
PAYE salary
Most people whose only income is correctly taxed through PAYE do not need a return, regardless of salary alone. High income can still create:
- Personal Allowance tapering above £100,000;
- High Income Child Benefit Charge above £60,000 adjusted net income;
- pension annual allowance issues;
- tax on untaxed benefits or other income;
- relief claims not handled through payroll.
HMRC has changed historic high-income filing thresholds, so use the current checker.
Savings and dividends
Interest and dividends use separate allowances and 0% bands. Whether a return is needed depends on amounts, tax band, other income and HMRC collection method. Foreign income can require reporting even where tax was paid overseas.
Capital gains
Taxable gains can require a return even with low earnings. The annual exempt amount is £3,000 for 2026/27. UK residential-property gains normally also require reporting and payment within 60 days of completion.
Child Benefit charge
Adjusted net income above £60,000 can trigger the High Income Child Benefit Charge, reaching full clawback at £80,000 under current rules. HMRC may provide a PAYE service for some taxpayers, but check whether Self Assessment is required.
Foreign income
UK residents can be taxable on worldwide income. Small foreign-income exemptions, treaty relief and residence rules are fact-specific. Earnings below the Personal Allowance do not automatically make foreign income non-reportable.
Why the Personal Allowance is not a filing threshold
The standard Personal Allowance is £12,570, but it only affects how much taxable income is charged. Someone can need a return with income below it, while a PAYE employee earning much more may not.
Notice to file
If HMRC sends a notice, file unless HMRC withdraws it. A nil liability or low income does not cancel the notice automatically.
Examples
Side business: £1,200 gross sales and £900 expenses. A return is normally required because gross income exceeds £1,000, even though profit is £300.
Employee: £70,000 salary correctly taxed through PAYE, no Child Benefit, gains or untaxed income. A return may not be required solely because of salary; use HMRC’s checker.
Landlord: £8,000 rent and £7,500 expenses. Reporting may be required despite £500 profit because gross property income exceeds £1,000.
Registration and filing deadlines
- notify HMRC by 5 October after the tax year;
- paper return by 31 October;
- online return and payment by 31 January;
- second payment on account by 31 July where applicable.
Making Tax Digital thresholds
MTD for Income Tax uses qualifying gross self-employment and property income: above £50,000 from April 2026, above £30,000 from April 2027 and above £20,000 from April 2028. These are MTD thresholds, not universal Self Assessment filing thresholds.
Decision checklist
- List income by source.
- Test gross trading and property income against £1,000 allowances.
- Review gains, foreign income and Child Benefit.
- Check pension charges and relief claims.
- Use HMRC’s current checker.
- Respond to any notice to file.
Related: who needs to file Self Assessment.
Official guidance
This guide is general information. Filing depends on income source and circumstances, not one earnings figure.
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