You need to submit an Income Tax return if HMRC send you a Tax Return to complete or, if you know that you have income tax or capital gains tax to pay.
However, HMRC have a list of further circumstances where a Tax Return should be prepared, including:
- Your income from self-employment exceeded £1,000
- You are a company director
- You received over £2,500 in rental income. If it was between £1,000 and £2,500 you should contact HMRC
- You received more than £2,500 in other income such as tips or commission
- You received £10,000 or more before tax from savings/investments
- You made Capital Gains in excess of £11,700
- You have received dividends in excess of £10,000
- Your taxable income exceeds £50,000 and you, or your partner, receive Child Benefit
- Your taxable income exceeds £100,000.