You must send a tax return if, in the last tax year (6 April to 5 April), you were:
• self-employed as a ‘sole trader’ and earned more than £1,000 (before taking off anything you can claim tax relief on)
• a partner in a business partnership
You will not usually need to send a return if your only income is from your wages or pension. But you may need to send one if you have any other untaxed income, such as:
• money from renting out a property
• tips and commission
• income from savings, investments and dividends
• foreign income