If you earned over £150,000 in employment income in the 2023/24 tax year, you were required to file a self-assessment tax return, regardless of whether you had received any other income in the tax year. 

 

This rule has now changed. From the 2024/25 tax year, if your only source of income is employment income, you will no longer be required to file a self-assessment tax return, regardless of the income level.