Home : Self Assessment Guide : File a Tax Return
Even if I have a small income, do I have to file a tax return?
If you have income that has not been taxed, then you do have to contact Inland Revenue. You should do this before October 6 of the year following the year in which you earned the money. Depending on the amount of money you earned, you may or may not have to complete a self-assessment form.
[Self Assessment Guide]