High PAYE salary alone is not a blanket reason to file for 2025/26. Other income, gains, charges or an HMRC notice can still create a requirement. Use the current HMRC checker and obtain confirmation before ignoring a notice to file.
Use the current HMRC check
Do not rely on an old article that says everyone above a particular employment-income figure must file. HMRC’s current checker considers the tax year and reasons a return may be needed. If HMRC has issued a notice to file, address it rather than ignoring it because of a general rule you read online.
Review income beyond the payslip
Tell the accountant about rental income, self-employment, savings, dividends and disposals. Pension contributions, benefits and other circumstances may also need review. An employer deducting PAYE does not mean every part of your wider position has been dealt with.
Separate a filing requirement from an advice need
Someone may want help checking a tax position without necessarily needing a full annual return. Equally, a return may still be needed for a reason unrelated to salary. Ask what service is appropriate before paying.
Avoid assuming that every high earner is eligible for a refund or that a pension payment will automatically solve the issue.
Example: salary plus another income source
Two people with the same employment salary may have different filing requirements if one also has rental income, dividends or taxable disposals. The salary figure alone cannot establish that their tax administration is identical.
Should I ignore a notice to file if I think no return is needed?
No. Contact HMRC or ask the accountant to deal with the notice appropriately. Reading a general exception is not the same as having an issued filing requirement withdrawn.
Can I still ask for a review without a mandatory return?
Yes, subject to the provider offering and agreeing that work. Be clear whether you need a filing service, a check of a particular issue or broader advice. Avoid paying for a return purely because an outdated threshold article told you every high earner must file.
Next step: Check HMRC’s current tool and explain your complete circumstances to TaxSimba so the required work can be confirmed.
What to do if salary is your only income
For 2025/26, do not use an old “salary over £100,000” or “over £150,000” rule as a blanket filing instruction. Run HMRC’s current checker with your actual facts. If HMRC has already issued a notice to file and the check suggests no return is needed, ask it to confirm withdrawal rather than ignoring the notice.
Separately check rental income, self-employment, investments, gains and any charge not collected through PAYE. A return can still be needed for another reason even where salary alone would not require one.
Check the home nation used for your tax calculation
Tell the accountant whether you live in England, Scotland, Wales or Northern Ireland, and about any moves during the tax year. Scottish rates differ for wages, pensions and most other taxable income; savings and dividends use UK rules. Welsh rates are set separately. Use the rules for the relevant year and your actual taxpayer status.
See Scottish Income Tax and Welsh Income Tax. These differences do not make a London address or an England-only earnings example appropriate for everyone.
Check the reason for filing beyond salary
Illustrative preparation example.
Your employment income is fully under PAYE, but you also have savings, dividends or a notice to file. Use the current checker with the whole picture. Do not decide the filing position from salary alone or from an old salary threshold in another guide.
Check: What other income, charge or HMRC notice affects the reporting requirement?
| Check | Practical action |
|---|---|
| Which tax year and current filing rules apply? | Use HMRC's current checker rather than an old high-income threshold article. |
| Is there income beyond PAYE? | List trading, property, savings, dividends and relevant disposals. |
| Has HMRC issued a notice to file? | Address the notice and seek withdrawal where appropriate instead of simply ignoring it. |
Does PAYE prove all my tax is settled?
No. PAYE deductions may not cover separate income, benefits or every adjustment in your wider position.
Should I buy a return service solely because my salary is high?
First confirm the filing requirement and the issue you need reviewed. An advice need and a return requirement are different questions.
Download a checklist for this guide
- Identify the tax year.
- Use the current HMRC filing checker.
- List income and benefits beyond salary.
- Review any notice to file.
- Agree whether you need filing or a specific tax review.