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Self Assessment tax returns  

HMRC uses the Self Assessment system to collect tax from individuals that is due on income other than wages and pensions.  

Directors and Self Assessment  

¶Ù¾±°ù±ð³¦³Ù´Ç°ù²õ need to complete and submit a Self Assessment tax return in some circumstances, including where:  

• you receive dividends 

• you have any other untaxed income in addition to your director’s salary

If you are not sure whether you need to complete Self Assessment, you can check online.  

It is important to ensure you are paying all relevant taxes in respect of any income or benefits received from the company you are a director of.

If you do not submit a Self Assessment tax return when this is required, or you fail to pay any tax due - you may have to pay interest and penalty charges. 

Full guidance on Self Assessment is available from HMRC.