Chargeable person

Someone who must register for self-assessment and file a Form 11.

You're a chargeable person (someone who files their own tax return) if you're self-employed or a proprietary company director. You're also one if you have enough income from rent, investments or other sources outside PAYE. A PAYE employee with only a small amount of other income can usually declare it in myAccount instead.

Related terms

Self-assessment · Form 11 · Form 12

All terms · General information, not tax advice.