What is a tax return
A tax return is a form (paper or online) on which you:
report details of your taxable income, and any capital gains if appropriate
claim tax allowances and tax reliefs.
HM Revenue and Customs (HMRC) may issue a tax return to you each tax year. The tax year runs from 6 April one year to 5 April the next. If you receive a tax return, the law says you must fill it in.
HMRC uses the information on your tax return to work out your tax bill or work out whether you are due a tax refund.
Who should complete a tax return
Most taxpayers do not have to fill in a tax return. If HMRC thinks you are paying the right amount of tax through the Pay As You Earn (PAYE) system on your wages or salary, or on an occupational pension, they will not send you a tax return.