From the 2023/24 tax year onwards, the self assessment (SA) threshold for taxpayers taxed through PAYE only, will rise to £150,000.

However, the threshold for the 2022/23 tax year, remains unchanged at £100,000. This means that if a taxpayer is taxed through PAYE only, and their income exceeds £100,000, they will still need to submit a self assessment tax return.

From the 2023/24 tax year, the threshold will increase to £150,000. However, a taxpayer will still be required to submit a self assessment tax return if:

  • they have a liability to the high income child benefit charge;
  • are in receipt of self-employment income over £1,000; and
  • are in receipt of untaxed income of £2,500 or more.

If you are in any doubt as a taxpayer, you can use HMRC’s online tool to check whether you need to submit a tax return.

If you are a taxpayer with a tax liability but do not fall within any of the above SA criteria, please contact HMRC as you may need to arrange for the tax to be collected through PAYE using your tax code.


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