Self assessment tax return form SA100; is the latest

• If any of the following apply:
• HM Revenue & Customs request.
• Property rentals, including loss making or break-even property rentals up to tax year 2015/16.
• Property rentals, 2016/17 onwards profits in excess of the Micro entrepreneurs allowance £.
• Self employed sole trader income, including loss making or break-even commercial activities up to tax year 2015/16.
• Self employed sole trader 2016/17 onwards profits in excess of the Micro entrepreneurs allowance £.
• Partnership - if you are in a business partnership.
• Overseas; offshore; income arising abroad including interest on bank accounts.
• Capital gains realized from sales; including capital gains abroad.
• Capital losses - you need to make a claim of Capital losses to have them available for setoff against future capital gains.
• Director of a company
• unless both:
• charitable company and
• you derive no income.
• Annual income will exceed £100,000 in total.
• Trust or settlement income.

You may need to file a tax return

• If either of the following apply:
• Bankruptcy or Individual Voluntary Arrangement IVA: for the year in which you were declared bankrupt or entered into a voluntary arrangement IVA.
• Receiving Child Benefit if you or your partner's annual income is more than 50,000.