Do I have to complete a Self Assessment tax return if I have no tax to pay?
As we highlight above, you have a legal obligation to submit a tax return if HMRC have asked you to and they have not cancelled or withdrawn that requirement. This is regardless of your circumstances. If HMRC has not asked you to file a tax return for a year, then you might have a separate legal duty to notify them that you are liable to income tax, capital gains tax, or Class 2 or 4 National Insurance so that they can issue you with a tax return to complete, or otherwise collect the amounts due to some other way. However, there are a number of exceptions to this obligation to notify – for example, where all of your income was taxed under PAYE and you had no chargeable gains. GOV.UK has a tool whose aim is to tell you if you need to send a Self Assessment tax return to HMRC. For example, if you are self-employed and have a turnover of more than £1,000 then the tool states that you need to send HMRC a tax return. However, there is a view that the legal ...