What is tax filing?

A tax return is a form (paper or online) on which you:

• report details of your taxable income, and any capital gains if appropriate
• claim tax allowances and tax reliefs.

HM Revenue and Customs (HMRC) may issue a tax return to you each tax year. The tax year runs from 6 April one year to 5 April the next. If you receive a tax return, the law says you must fill it in.

HMRC uses the information on your tax return to work out your tax bill or work out whether you are due a tax refund.