Glossary · Self-assessment
Self-assessment
The system where you work out and pay your own tax, instead of an employer doing it.
Self-employed people, landlords and others with income outside PAYE are taxed under self-assessment. Each year you file a Form 11 and pay any balance for the year before. By the same date you pay preliminary tax for the current year.
Work it out
Related terms
Chargeable person · Form 11 · Pay and file · Preliminary tax
Source: Revenue: A guide to self-assessment
All terms · General information, not tax advice.