The HMRC guidance on who needs to complete a self assessment tax return can be found at:www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return
In so far as our clients are concerned the clients for whom we prepare personal tax returns tend to fall into the following groups:
If you are self employed (including as part of a partnership) then your accounts will form the basis of your tax return. If there are no other entries on your return then often there will be little or no additional fee for the return.
Investment income, property rentals, a variety of pensions and annuities, income over £100,000, all these can result in the requirement to file a tax return. For private clients (ie those for whom we do not do accounts work) the tax return charge will be based on the number of hours worked. Work in connection with rental income may be done by a partner.
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