First of all, not everyone has to submit a tax return. Plenty of people simply pay all the tax they're meant to through PAYE (Pay As You Earn).

PAYE is the system used by HM Revenue & Customs (HMRC) to collect Income Tax and National Insurance contributions straight from people's salaries, so they simply don't have to worry about making the payments.

If you're a typical employee with straightforward taxes, your employer is probably responsible for taking these contributions out of your salary, then sending them to HMRC.

So who does need to submit a tax return?

Some of the most common reasons people need to submit a tax return:

• You are self-employed.
You should complete a return for every year when you were self-employed or a partner in a partnership. However, it's not always obvious whether you're employed or self-employed.
• You are a minister of any religion.
You'll need to submit a return.
• Your total income is £100,000 or more per year.
You might have to pay higher or additional rate tax that wasn't collected through your tax code.
• You receive income from investments, property or savings.
If you pay tax through PAYE, you'll need to submit a tax return if your income from investments, property or savings is over a certain level. If you don't pay tax through PAYE, you'll need to submit a tax return if you receive taxable income that's higher than your total allowances and reliefs.
• You have to claim reliefs or expenses.
You should complete a tax return if you're employed and want to claim £2,500 or more. You can contact HMRC if you want to claim under £2,500.
• You (or your partner) receive Child Benefit and your annual income is more than £50,000.
As of January 7th 2013, Child Benefit payments can be affected by your salary. Click here to find out about the High Income Child Benefit charge.
• You are 65+ and you receive a 'reduced age-related allowance'.
You'll probably have to submit a return if your income is over a certain level (for the 2021-13 tax year, the level is £25,400). This isn't always necessary: there are exceptions for people whose tax affairs are straightforward, for example.
• You receive income that comes from another country.
If that income is liable to UK tax, you'll have to submit a tax return.
• You have income from trusts, estates or settlements.
If you receive income on which tax is still due, you'll have to submit a tax return. This could be income from the estate of someone who's died, for instance.
• You have to pay Capital Gains Tax (CGT).
If you have to pay CGT (if you've sold a holiday home, for example), you'll have to complete a tax return and the CGT pages.
• You have lived / worked abroad or you aren't 'domiciled' in the UK.
The issue of residency can be very complicated. The HMRC page on moving in / out of the UKcan tell you more.
• You are a trustee or personal representative.
You'll need to submit a tax return if, for example, you're managing the tax affairs of someone who's died.

So, if it looks like you do need to submit a tax return, HMRC says you should Register for Self Assessment .

If you're not sure, please contact HMRC's Self Assessment Helpline and find out whether you need a tax return or you can pay the tax in a different way.

Note: This information comes from www.hmrc.gov.uk. It's meant to be a basic guide, with useful links that show you where you can find out more. It's not meant to be a complete 'how to' list: tax can be complicated and it's very important you get it right, so you should contact HMRC's Self Assessment Helpline!if you have any questions.

What if my situation changes?

It could be that you don't have to submit a tax return at the moment - but might if your circumstances change (if your income goes up, for example). Again, contact HMRC to find out - and the sooner you do it, the better.

How do I actually get a tax return?

To get a tax return, you need to register for Self Assessment .

How do I submit a tax return?

You'll be sent a letter every year (probably in April) that tells you when it's time to submit your return.

If you have to submit a return but you don't get a letter, please contact HMRC.

You can pay Self Assessment / Capital Gains Tax by post.

You can also send your return online. You'll find out immediately how much you owe (or are owed).

Click here for an in-depth look at paying Self Assessment / Capital Gains Tax.

What kind of tax return?

There's more than one kind of tax return, as it depends on the kind of income you receive. You might find these HMRC links useful:

• Completing your tax return (individuals & directors)
• Tax returns if you are self-employed / in a partnership
• Dealing with a tax return for someone who's died
• Tax returns for trustees / charities
• Tax returns for registered pension schemes

How much Income Tax should I pay?

It depends on which Income Tax 'band' you're in and what kind of income you're talking about. Take a look at HMRC's 'Income Tax rates 2021-13 by tax band and type of income'.

Further useful links

• Tax return deadlines & penalties
• Contact the Self Assessment Helpline
• Tax refunds & reclaiming overpaid tax