SAM100060 - Records: set up taxpayer record: criteria for an SA record
Source: gov.uk (2025-11-11)


An SA record is required where an individual has either completed form CWF1 or SA400 or SA401 or SA402 or SA1 and/or they fall into a category below. (See SAM100001 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam100001) for general information on these forms).

For tax years up to and including 2015-16
- Is receiving income from letting any property or land that exceeds £10,000 gross or if the net amount is more than £2,500
- Is an employee or pensioner and is in receipt of savings or investment income (from which tax has been deducted) of £10,000 or more (before tax)
For tax years 2016-17 onwards
- Is receiving income from letting any property or land that exceeds £10,000 gross or if the net amount is more than £2,500
- Is receiving income from savings and investments of £10,000 or more before tax
- Is receiving income from dividends of £10,000 or more before tax
For tax years 2017-18 onwards

If customers qualify for the Trading Income Allowance and have turnover up to £1,000, they would not usually have to register for self-assessment.

However, there are four groups of customers who should register as self-employed and be set up in Self-Assessment
- Customers who want to pay voluntary Class 2 National Insurance contributions for 2017-18 to build entitlement to contributory benefits like the State Pension.
- Customers who want to preserve their record of self-employment for example to support an application for Maternity Allowance.
- Customers who incur childcare costs and would like to claim Tax Free Childcare based on their self-employment income.
- Customers who are Sub contractors and want to claim back their CIS payments
If customers qualify for the Property Income Allowance and have turnover up to £1,000, they would not usually have to register for self-assessment.

However, non-resident landlords who want to claim back tax paid under the non-resident landlord scheme would have to register for self-assessment.

For all years
- Is receiving income from self-employment (this includes foster carers) or a partnership source (partnership returns will also be required)
- Is a Minister of Religion (of any faith or denomination)
- A Share Fisherman
- Is receiving untaxed income of £2,500 or more (this does not include State Pension if this is being collected through the PAYE tax code)
- Is receiving Income from property that exceeds £10,000 gross, irrespective of the amount of expenses to be set off, or if the net amount is more than £2,500
- Is receiving (or can be treated as receiving) income from a trust or settlement or any income from the estate of a deceased person and further tax is due on that income
- Is a Name or member of Lloyd’s
- The individual or their partner is entitled to receive Child Benefit (or someone else claims Child Benefit for a child who lives with the individual) which is liable to the High Income Child Benefit Charge (from 2012-13), and the individual has the higher adjusted net income. For tax years 2024/25 onwards High Income Child Benefit charge is SA criteria only if the customer chooses not to pay the charge via the PAYE sevice
- Is receiving unauthorised payments from a pension scheme which are liable to a tax charge, including those payments which are liable to unauthorised payment surcharge
- Is making a claim for Community Investment Tax Relief
- Is making a claim for Enterprise Investment Scheme, Seed Enterprise Investment Scheme, Social Investment Tax Relief or Venture Capital Trust, where the relief claimed for each item is more than £10,000
- Has Capital Gains Tax to pay after the annual exemption and has not already paid Capital Gains Tax by completing a Capital Gains Real Time Transaction
Paying tax on foreign income

You usually need to fill in a Self Assessment tax return if you’re a UK resident with foreign income or capital gains. But there’s some foreign income that’s taxed differently.

You do not need to fill in a tax return if your only foreign income is dividends which will be covered by the dividend allowance (https://www.gov.uk/tax-on-dividends) and you do not have anything else to report.

You will need to complete a Tax return if you receive foreign interest, even if the amount is small or has already been taxed abroad.

See also subject ‘Criteria For A PAYE / SA Record’ (SAM100050 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam100050)).