• self-employed people
• people who receive income from property
• people who receive other income which is received gross (where tax has not been deducted at source)
• people with more complex tax affairs, e.g. higher rate taxpayers or company directors.

If you know that you have not paid the correct amount of tax on your income for a particular tax year, you should contact your local tax office. Otherwise, you may incur penalties or pay more tax than you need. If you have received taxable income and you haven't received a tax return, you must tell the tax man by no later than the 6 October following the end of the tax year in which the income was received. If you fail to do so, this can lead to penalties and interest on the outstanding tax.

If you're not sure about any of the above, please contact us and we'll do our best to advise.