---
title: "Self Assessment: who must file and when"
description: "Self Assessment: who must file and when"
---
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2. [Personal Tax for Directors](https://help.1stformations.co.uk/accounting-service/personal-tax-for-directors?hsLang=en-gb)
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# Self Assessment: who must file and when
## A guide to Self Assessment
Being a company director does not by itself require a Self Assessment return. You must file one if you have income that has not been taxed at source: dividends above the dividend allowance, rental income or savings interest above the relevant allowances, a director's loan benefit, benefits in kind not payrolled, or total income above £150,000. In practice, most directors file because they take dividends. If your only income is a PAYE salary with no other untaxed income, you do not need to file.
### What your Self Assessment return is for
PAYE only collects tax on your salary. Dividend income, benefit in kind adjustments, and any other untaxed income have to be declared through Self Assessment. HMRC uses your return to work out the total tax due across all your income and to reconcile it against what has already been collected through PAYE.
### Key dates
- File your Self Assessment return online: by 31 January following the 5 April tax year-end
- Pay any tax due: also by 31 January
- Payments on account (if they apply to you): 31 January and 31 July
If you have not filed before, you will also need to register first, which has its own earlier deadline.
💡 **Good to know:** If your plan includes Self Assessment (Standard, Scale, or as an added extra), we register you and prepare a standard director's return based on your salary and dividends. More complex affairs, such as capital gains or rental income, fall outside this and are handled as separate work by agreement. If your plan does not include Self Assessment, filing is your own responsibility, and we can advise on adding the service.
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