HMRC confirms that SA1 is for registration reasons other than self-employment; taxable dividends up to £10,000 can be reported without starting Self Assessment in some cases, and dividends above £10,000 require a return. The current 2025/26 filing deadlines are 5 October 2026, 31 October 2026 and 31 January 2027.
What does it mean to be ‘not self-employed’?
Being ‘not self-employed’ means your total income includes untaxed sources that cannot be collected using your PAYE tax code. As a result, you must register for self-assessment using form SA1.
Examples of such individuals include those who receive —
- income from land and property in the UK
- taxable foreign income
- An adjusted net income over £60,000, and you or your partner carry on receiving Child Benefit payments
- annual income from a trust or settlement
- untaxed income that cannot be collected through your PAYE tax code
- Capital Gains and need to pay tax on the same.
I am not self-employed. Should I still register for a self assessment tax return?
Understanding your Self Assessment obligations as a company owner or director is crucial. Here is a clear breakdown of when registration is necessary —
No need to send a self assessment online if:
- You are a company director or shareholder; your only income is a salary taxed via PAYE, and you have no other untaxed income or benefits.
You must register for self assessment if you:
- Have untaxed income, income from overseas sources (including pensions), are a partner in a business partnership, need to pay the High Income Child Benefit Charge through Self Assessment rather than PAYE, or are a self-employed individual with gross income over £1,000.
- Are an off-payroll worker (contractor) with a Student Loan to repay.
Why do I need to file a tax return online or by post if I am not self-employed?
If you are a company director or shareholder who receives additional untaxed income, you will file self assessment tax returns because of the following —
- Expenses — There are two things you should know about expenses. The first is that expenses reduce taxable income, while the second is that HMRC may consider an expense a taxable benefit if used for personal use.
- Dividends — For the 2026/27 tax year, the Dividend Allowance is £500. If you have dividend income above your available allowances and up to £10,000, and you do not normally file a Self Assessment return, you can tell HMRC and ask it to update your tax code or contact HMRC directly. However, you must send a return if your dividend income exceeds £10,000.
- Dividends form part of your overall income and can affect which tax band your dividend income falls into. For 2026/27, dividend income above your available allowances is taxed at 10.75% at the ordinary rate, 35.75% at the upper rate and 39.35% at the additional rate.
- Benefits — Taxable benefits that have not been payrolled are normally reported by the employer through form P11D. Benefits that are payrolled generally do not need to be reported on a P11D for that benefit. If you complete Self Assessment, follow HMRC's instructions for reporting any relevant employment benefits on your return.
- Benefits can affect an individual's tax rate by potentially moving them into a higher tax band.
- Some benefits, such as director loans, have specific tax rules. Taxable benefits include company cars, private medical insurance, and low-interest loans.
See also: What Is a Limited Company?
Why do I need to complete a self assessment return if I am employed?
A Sole trader or a partner in a limited liability partnership (llp) is considered self-employed for tax purposes and is, therefore, required to file tax returns to avoid fines and penalties. This ensures that all income, benefits, and expenses are accurately reported and taxed.
Partners in a limited liability partnership (LLP)
Partner tax obligations and benefits that must be managed through self-assessment include —
- Partnership Income — LLPs are tax transparent, meaning that each partner is taxed individually and must report their share of profits or losses in their tax return. LLP income is treated as self employment income.
- Expenses — Business-related expenses and capital allowances incurred on behalf of the partnership must be included when calculating the partnership's taxable profits. Individual partners cannot make separate claims for those partnership expenses or capital allowances in their own tax return.
- Drawings — Partners are generally taxed on their allocated share of the partnership's profits, rather than simply on the amount they withdraw from the partnership as drawings.
Sole Traders
A solo trader’s tax obligations that must be managed through self-assessment include —
- Business Profits: They must register and declare their business profits or losses on their self-assessment tax return. For the current 2026/27 tax year, the Income Tax rates and bands for England, Wales and Northern Ireland are as follows:
- The standard Personal Allowance is up to £12,570, although it is reduced if your adjusted net income is over £100,000.
- Taxable income between £12,571 and £50,270 is taxed at the basic rate of 20%.
- Taxable income between £50,271 and £125,140 is taxed at the higher rate of 40%.
- Taxable income above £125,140 is taxed at the additional rate of 45%.
Ensure you accurately report your earnings to meet your tax obligations.
- Expenses — Sole trader can deduct allowable business expenses from their taxable profits but report them when filing a tax return.
- Additional Income — Any other income, such as rental or investment returns, must also be reported.
How to register for self assessment with HMRC if you are not self employed.
To register online for self assessment if you’re not self-employed, follow the steps below.
- Complete Form SA1 to register for self assessment
- Provide basic information such as name, address, NINo, and the reason for registering (e.g. rental income).
- Submit it using HMRC's online SA1 service, or complete the form, print it and post it to HMRC using the address shown on the form.
- HMRC will usually contact you within 21 days of receiving your form and set you up for Self Assessment.
If you have previously registered for Self Assessment but did not send a tax return last year, check how to register for Self Assessment, as you may need to reactivate your existing Self Assessment account.
What should I expect after I fill and submit the SA1 form online?
If you are not self-employed, use the registration form SA1 to enrol for self-assessment. You may not receive an email confirmation after completing and successfully submitting the form. However, there's no cause for concern if you've followed all the necessary steps and filed correctly.
If you registered online, your UTR may be available sooner through the HMRC app or your Personal Tax Account. If HMRC has not contacted you within 21 days, you can use this tool to check when you can expect a reply.
How to file your self assessment online or send a return by post using form SA100
After obtaining your UTR number from HMRC, you can file your Self Assessment tax return online using HMRC's online service or compatible software. If you are filing a paper tax return, use the SA100 tax return form and mail the physical copy to
- Self Assessment
- HM Revenue & Customs
- BX9 1AS
- United Kingdom
OR if you live outside the UK, send it to:
- HM Revenue & Customs
- Benton Park View
- Newcastle Upon Tyne
- NE98 1ZZ
- United Kingdom
Depending on your circumstances, you may also need to fill out supplementary pages with your tax return:
- SA101 – less common types of income, deductions and tax reliefs
- SA102 – employment income
- SA103 –self employment income if your annual business turnover is below the VAT threshold for the year.
- SA105 – UK property income
- SA106 – foreign income and gains
- SA108 – capital gains and losses
Whether you file online or by paper, the information you fill out remains the same. However, if you opt for online submission, you will get 3 extra months before the deadline. The deadline for submitting your tax return by post is October 31st, following the end of the tax year, while the deadline for online submissions is January 31st.
For the 2025/2026 tax year:
- Register for Self Assessment by 5 October 2026
- Submit your paper tax return by 11:59 pm on 31 October 2026
- Submit your online tax return by 11:59 pm on 31 January 2027
Do I need a unique Taxpayer Reference (UTR) number to complete a tax return?
Yes, you do. A UTR number is a 10-digit unique identifier issued by HMRC to companies and individuals for tax purposes. If you don't already have a taxpayer reference, one will be issued when you register for self-assessment. You can find a lost UTR number in any correspondence from HMRC.
2026 Self Assessment Filing Deadlines and Other Due Dates
Knowing when and how to settle your Self-assessment tax bill is crucial. Here is a breakdown of key tax return dates.
- Register for self assessment by 5 October.
- Paper income tax filing deadline is 31 October, while online is 31 January.
- Income tax payment deadline is 31st January.
- The UK tax year begins on 6 April.
- 5 April is the end of the tax year.
See also: UK Tax Year Dates and Filing Deadlines
How can I manage my tax bill payments if I'm not self employed?
You have three main options for settling your tax bill —
- Full Payment by Deadline — You can wait until the deadline and make a one-time lump sum payment for the entire amount owed.
- Budget Payment Plan — Consider setting up a Budget Payment Plan with HMRC for a more manageable approach. This allows you to spread your tax bill across the year through weekly or monthly instalments.
- Payment on accounts — Make advance payments towards your next year’s tax bill, reducing the amount due at the end of the year.
Exploring Budget Payment Plans
- Budget Payment Plans can be established through your online Self-assessment tax account.
- Carefully assess your financial situation to determine if a payment plan best suits your needs.
Remember, late payments can result in interest and penalties. A Budget Payment Plan lets you make weekly or monthly payments towards your next Self Assessment bill, but any remaining balance must still be paid by the normal deadline. If you cannot pay an existing tax bill on time, you may instead be able to arrange a Time to Pay payment plan with HMRC.
What are payments on account?
If the tax you owed through Self Assessment for the previous year was £1,000 or more and you paid 80% or less of the tax you owed outside Self Assessment, HMRC will normally require you to make payments on account towards your next tax bill.
What is the primary purpose of the HMRC app, and what services can you use it for?
The HMRC app offers a convenient way to access information about your taxes, NI status, and benefits.
With the app, you can check your:
- Tax code
- National Insurance number
- Income and benefits
- Employment and income history from the past five years
- Unique Taxpayer Reference (UTR) for Self Assessment
- How much Self Assessment tax you owe
- Child Benefit details
- State Pension forecast
- Any gaps in your NICs
Additionally, you can use the app to:
- Get an estimate of the tax you need to pay
- Make a Self Assessment payment
- Make a Simple Assessment payment
- Set reminders for Self Assessment payments
- Tell HMRC you no longer need to send a Self Assessment tax return
- Access your Help to Save account
- Use the tax calculator to determine your take-home pay after deductions
- Track forms and letters you have sent to HMRC
- Claim a refund if you have overpaid tax
- Ask HMRC’s digital assistant for help and information
- Update your name and address
- Save your NINo to your digital wallet
- Check for gaps in your NICs and understand the benefits of paying them
- Check if you can make a payment for gaps in your NICs.
- Opt to be contacted by HMRC electronically instead of by letter
Can I use a commercial software for filing online returns?
Yes, you can use commercial software to send your returns online. Commercial software providers offer services for submitting tax returns and additional pages to HMRC. HMRC acknowledges and accepts returns filed using these software products.
From 6 April 2026, Making Tax Digital for Income Tax became mandatory for qualifying sole traders and landlords whose combined gross income from self-employment and property was over £50,000 in 2024/25. The threshold falls to over £30,000 from 6 April 2027 and over £20,000 from 6 April 2028.
Getting assistance with Self Assessment
Here is a breakdown of the various HMRC support resources available to help you —
- General Inquiries: Contact HMRC directly for any questions about Self Assessment.
- Learning Resources: Utilise HMRC's online resources, including informative videos, webinars, and helpful guides on different income types.
- Digital Assistant: HMRC's digital assistant can offer basic assistance with your online tax account.
- Technical Help: Are you encountering technical difficulties with your online account? HMRC provides dedicated technical support.
- Help Sheets: Download informative Self Assessment helpsheets from the HMRC website.
You should consider appointing a qualified accountant or tax agent for professional guidance. They can help you structure your income for optimal tax efficiency and benefit from claiming all the reliefs and allowances you are entitled to. They can also ensure accurate and timely filing of your tax return.
