a tax return. You or your partner receive Child Benefit and your income is over 50,000 The new High Income Child Benefit tax charge, introduced on 7 January 2013, may mean you need to complete a Self Assessment tax return for the first time. You must complete a tax return if all of the following apply: your income is over 50,000 a year you live with a partner and your income is higher than theirs you or your partner are entitled to receive Child Benefit (or get an equivalent amount from someone who claims Child Benefit for a child who lives with you) you jointly decide to keep receiving Child Benefit and pay the new tax charge You're 65 and receive a reduced age-related allowance If you receive a reduced age-related allowance, you'll usually need to complete a return if your income is over a certain level (24,000 for the 2011-12 tax year, and 25,400 for the 2012-13 tax year). But there are exceptions, for example if your tax affairs are very straightforward. Contact the Self Assessment Helpline if you think that this applies. You get income from overseas You have income from trusts, settlements and estates You must complete a return if you receive income (or are treated as receiving income) on which tax is still due, for example from: annual trusts or settlements the estate of a deceased person You have Capital Gains Tax to pay If you have Capital Gains Tax to pay, for example you've sold,