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Do I need to complete a tax return?

Updated on 6 April 2023

Pensioners

This page looks at whether or not you need to complete a tax return if you are a pensioner.

Illustration of a hand holding coins and a note saying tax return

What is Self Assessment?

Self Assessment (SA) is not a tax – it is a way of paying tax.

The idea of SA is that you are responsible for completing a tax return each year if you need to, and for paying any tax due for that tax year. It is your responsibility to tell HM Revenue & Customs (HMRC) if you think you need to complete a tax return.

If you complete a SA tax return, you include all your taxable income, including sources from which you have had tax deducted already, and any capital gains. You also claim any tax allowances or reliefs that you are entitled to on the tax return.

Many pensioners in the UK pay tax through Pay As You Earn and are not required to submit a tax return. You may, however, need to complete a tax return because your tax affairs are complicated in some way, for example by having a source of untaxed income (such as the state pension).

If you file SA tax returns to HMRC, you are said to be ‘in’ or ‘within’ SA. This is because if your circumstances are such that you are required to file an SA return, HMRC will continue to issue you with a notice to complete one year on year, unless they are notified otherwise.

The SA return is sometimes known as an SA100. HMRC will no longer be sending out paper forms to complete. You can file your return online. To get a paper copy, you will have to download and print one or telephone HMRC to ask them to send you one (making sure you ask at the same time for any supplementary pages you need).

Do I need to complete a Self Assessment return?

Most people in the UK pay all their tax at source, for example, through Pay As You Earn (PAYE) if they are employed, and are not required to file a tax return. So, Self Assessment does not affect everyone and you will normally only need to complete a form if your circumstances match HMRC's criteria for issuing a tax return. This is explained on GOV.UK and that website also offers a tool to help you understand if you need to do a tax return.

You must fill in a tax return if HMRC send you a notice to complete one, unless you contact them and they agree to cancel it.

There is more information on who needs to complete a tax return in the tax basics section. One particular point for pensioners is that if you have any kind of foreign pension, you will normally have to complete a tax return each year.

HMRC also have the ability to send you a Simple Assessment showing how much tax they think you owe. You might receive such an assessment if you need to pay taxes on your state pension (which is taxable but paid gross) and it has not been possible to collect the taxes due from another source of income liable to PAYE (such as an occupational pension). If HMRC do this, you should not have to file a full Self Assessment tax return, but you do need to ensure that the Simple Assessment includes all taxable income.

What do I do if I no longer need to complete a Self Assessment return?

We explain what to do if you think you no longer need to complete a Self Assessment tax return in the tax basics section.

If you are no longer within Self Assessment, but think you are due a tax refund, you may need to claim a repayment of tax each year. If you think this applies to you, take a look at How do I claim tax back?.

What if I have not completed a tax return previously?

We explain the deadline by which you need to notify HMRC if you think you need to complete a tax return and you are not already within Self Assessment in the tax basics section.

We also explain the deadlines for submission of tax returns and the special rules that apply according to the date when HMRC issue you with a tax return.

What is a short tax return?

We explain what a short tax return is and help you work out whether or not you might be able to request one instead of completing the full Self Assessment tax return in the tax basics section.

Where can I find more information?

You can find out more about HMRC's Simple Assessment in the tax basics section.

You can find more information on Self Assessment in the tax basics section.

There is more information on how to reclaim tax if you do not need to complete a tax return and you wish to claim back overpaid tax on pension income in the tax basics section.

Tax guides

Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Specified Adult Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?
Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments?Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships

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