You must complete a return if:
Also, if you pay tax through PAYE and owe tax at the end of the year you will need a return if either of the following applies:
When you are employed you may have had to pay expenses out of your own pocket in order to do your job. You may be able to claim for some or all of these expenses to reduce the tax you will have to pay. You will need to keep records of these expenses.
Foreign income or gains
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