How to File Income Tax as an Employee in the UK

The information about how to File Income Tax as an Employee in the UK is crucial to remain in the sphere of compliance and not to be fined. Although the majority of employees automatically pay taxes via payroll, there are still those who are required to file a return. This guide outlines how and when to File Income Tax as an Employee in the UK, the deadline, documents, and important steps.

Do Employees Need to File Taxes in the UK?

The PAYE tax system in the UK means that most employees do not have to File Income Tax as an Employee in the UK due to the taxation system that employers are liable to deduct tax and then pay salaries. Nevertheless, you might have to submit a UK income tax return if:

• You earn a salary of more than £150,000 a year.
• You have additional income (rent, investments, foreign income)
• You assert some tax advantages.
• You work as a self-employed person.

Such a case is subject to the self-assessment UK employees’ rules.

Key Documents Required

You are required to prepare certain documents before you can file Income Tax as an Employee in the UK; the required documents are the P60 form UK, which will show your annual earnings and the tax paid, and the P45 form UK in case you switched jobs throughout the year.

Another thing that you should do is to check your tax codes, as explained by HMRC, to make sure that you are paying the right amount of tax.

UK Income Tax Rates (2026–27)

The following is an idea of income tax rates in the UK:

Tax Band	Income Range	Tax Rate
Personal Allowance	Up to £12,570	0%
Basic Rate	£12,571–£50,270	20%
Higher Rate	£50,271–£125,140	40%
Additional Rate	£125,141+	45%

The personal allowance in the UK is that you do not pay taxes on the first 12,570 of your income.

Step-by-Step: How to File Income Tax as an Employee in the UK

Step 1: Register with HMRC

In order to file Income Tax as an employee in the UK, you have to first apply to HMRC for tax filing and be assigned a Unique Taxpayer Reference (UTR).

Step 2: Finish HMRC Login

Log in to HMRC via the Government Gateway. This will enable you to access your tax account and start filing taxes online in the UK.

Step 3: Fill Out Your Tax Return

Fill in the online tax return UK form (SA100). Add the total income sources, deductions and reliefs.

Step 4: Turn in Before Deadline

It is important to meet the deadline for tax filing in the UK. The following are the important dates:

Task	Deadline
Register with HMRC	5 October
Paper tax return	31 October
Online tax return	31 January
Tax payment	31 January

Most employees who have returns to be filed are subject to the HMRC self-assessment deadline.

Step 5: Pay Tax as it is due

In case you have tax to pay, do so via HMRC. This is what makes the process of filing Income Tax complete as an Employee in the UK.

National Insurance and Payroll Taxes

Besides paying income tax, employees are also required to make national insurance contributions in the UK, which pay benefits and pensions. These are normally automatically deducted via UK payroll taxes.

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Rebates and Tax Refunds

In case you have paid more tax than you should have paid, then you might be refunded using the UK tax refund procedure. Incorrect tax codes are used, or employment changes are made, and many tax rebate UK employees’ claims are made.

Tips for Employees

To be able to File Income Tax as an Employee in the UK, it is always advisable to maintain records of your income, ensure that you check your tax code regularly and make sure you file before deadlines. Knowledge about the proper filing of the UK tax return can save time and money.

FAQs