PAYE + Freelance work

[timsabre]

if you're an employee why would you ever need to submit a tax return? You get your tax code (ie:- 1000L like most people) & your employer deducts tax & NI at the appropriate rate :-s

 

You need to if you have other income sources... e.g. renting out a property

[alistermorton]

Earning over 100k in one year qualifies you for a tax return even if you're employed.

[d_korman]

The UTR number has NOTHING to do with an employed person OR a Self Assessment, as others have said you ONLY get a UTR if you're registered with HMRC as self employed.

 

Wrong, I'm afraid. I've never been self employed and I've had a UTR for years. You will get one if you need to submit a tax return,for whatever reason.

 

if you're an employee why would you ever need to submit a tax return? You get your tax code (ie:- 1000L like most people) & your employer deducts tax & NI at the appropriate rate :-s

 

If you are a "HIGHER PAID" employee (>£8500 pa from any single employment) you may have to submit a tax return for a numbner or reasons, e.g. if you claim expenses you may have to submit a return if they are not all "agreed" with HMRC. If you have a company car you may have to submit a tax return. If you are a higher rate tax payer and make gift-aidable donations you will want to submit a tax return to reclaim the marginal tax. If you are a higher rate tax payer and pay into pension schemes not run via your payroll, you will need to submit a tax return to reclaim the marginal tax, as the scheme only reclaims basic rate. If you are a higher rate tax payer and have interest from savings you will need to submit a tax return as you have to pay additional tax on the interest, as the building society etc. only deduct basic rate tax.. etc. etc. etc.

[Junior8]

There are also various allowable expenses that can be claimed by people in PAYE employment - like subs to relevant professional associations and specialist clothing/tools required for the job but not supplied by the employer. Anybody can request and complete a tax return.