Self Assessment
What it is
HMRC's system for individuals to report income that isn't taxed at source and pay any tax due, via a tax return (SA100). Some non-resident directors and shareholders need to file one — for example for UK dividends, rental income, or because HMRC has asked them to.
Why it matters
Being a director doesn't automatically require a return, but UK income often does. The deadline for online returns is 31 January after the tax year, with penalties for filing late.
Common mistake
Assuming you never need to file because you live abroad. UK-source income can still create a filing obligation.
Official source
GOV.UK — Self Assessment ↗Disclaimer
General educational guidance only — not legal, tax, accounting, immigration, investment or financial advice. We don't guarantee the information is complete, current or suitable for your situation. Always check official sources (GOV.UK, Companies House, HMRC, the relevant professional body) and speak to a qualified professional before acting. Last reviewed: June 2026.