Freelancer Tax IndiaUK Self Assessment: the basics
Self Assessment is the system HM Revenue and Customs uses to collect Income Tax from people and businesses with income that is not taxed at source, such as freelancers (GOV.UK, "Self Assessment tax returns: Overview", read on 13 November 2026).
The points GOV.UK makes
- Tax is usually deducted automatically from wages and pensions; people and businesses with other income report it in a Self Assessment tax return.
- The return is filled in after the end of the tax year, which ends on 5 April.
- You must tell HMRC by 5 October if you need to complete a return for the previous year and you have not sent one before, or registered before but did not need a return. You can be fined if you do not.
- You must pay the bill by 31 January.
- You must keep records, such as bank statements or receipts, to fill in the return correctly.
- You may have to pay interest and a penalty if you do not file and pay on time.
What this page does not say
The return filing deadline and the amount of any payment on account are on other GOV.UK pages that were not read, so they are not stated here. For a UK tax estimate on a salary see the UK take-home calculator.
Common questions
When is the UK Self Assessment bill due?
GOV.UK says you must pay your Self Assessment bill by 31 January.
When must I tell HMRC I need a return?
By 5 October, if you need to complete a return for the previous year and have not sent one before, or registered before but did not need to send a return for the tax year 2024 to 2025.
Source
- GOV.UK, "Self Assessment tax returns: Overview", gov.uk, read on 13 November 2026.
Rules read on 13 November 2026 from the Income-tax Act, 2025. This site is independent, not connected with the Income Tax Department, and gives information, not tax advice. Whether your work is a "specified profession" and which scheme suits you depend on your facts: ask a chartered accountant.