Do I need to file a Self Assessment tax return?
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In short: Yes if you are self-employed earning over £1,000, a partner in a partnership, a company director with untaxed income, owe the High Income Child Benefit Charge, or have untaxed income (rental, dividends, foreign, savings) that cannot be collected via your tax code.
HMRC's Self Assessment criteria include: self-employment turnover over £1,000, partnership profits, untaxed savings or investment income, rental income above £1,000, foreign income, capital gains above the annual exempt amount, and the High Income Child Benefit Charge. Income alone — even six-figure PAYE income — is no longer a standalone trigger if it can all be collected through your tax code.
You can use the 'check if you need to send a tax return' tool on gov.uk to confirm. If you do, you must register by 5 October following the tax year you became liable.
Once registered, you generally need to keep filing until HMRC tells you to stop — even years when you owe nothing. Ask HMRC to remove you from Self Assessment if your circumstances change.
Primary source: gov.uk/check-if-you-need-tax-return