Guidance

Director information hub: Self Assessment for directors�

Directors may need to complete an annual Self Assessment tax return.�

Self Assessment tax returns �

HMRC uses the Self Assessment system to collect tax from individuals that is due on income other than wages and pensions. �

Directors and Self Assessment �

¶Ù¾±°ù±ð³¦³Ù´Ç°ù²õâ€�need to complete and submit a Self Assessment tax return in some circumstances, including where: Â�

  • you receive dividends 

  • you have any other untaxed income in addition to your director’s salary

If you are not sure whether you need to complete Self Assessment,�you can check online. �

It is important to ensure you are paying all relevant taxes in respect of any income or benefits received from the company you are a director of.

If you do not submit a Self Assessment tax return when this is required, or you fail to pay any tax due - you may have to pay interest and penalty charges. 

Full guidance on Self Assessment is available from HMRC.

Updates to this page

Published 9 January 2025

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