You may be asked to complete a tax return if you have income that is not taxed at source (eg savings interest in excess of the personal savings allowance, dividend income in excess of the dividend allowance, or rents) or if your circumstances have changed. Some taxpayers (eg self-employed people) are asked to do this annually. If in any tax year you receive taxable income or taxable capital gains which HMRC do not know about, you must notify them within six months of the end of the tax year (eg by 5.10.27 for 2026/27). For more information, see www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/who-should-complete-tax-return .

Keep records of your income and capital gains to enable you to complete a tax return; these should usually be kept for at least 22 months after the end of the relevant tax year. If you are self-employed or have rental income, that period is extended by four years.

If you regularly file a tax return, you will be sent a no