Do I need to file a self assessment as a company director?

Not automatically. HMRC no longer treats directorship alone as a reason to file. You must register if you take dividends above the allowance, have other untaxed income, or meet another criterion such as the high income child benefit charge.

You need a return if you have untaxed income, dividends beyond the allowance, rental or foreign income, capital gains to report, income over £150,000, or the high income child benefit charge applies. Most owner-directors taking dividends fall into this by default.

Register by 5 October following the end of the tax year in which the liability arose. The return is due by 31 January online, with the tax payable on the same date.

Salary and tax from the P60 or P45, dividends received from your own and any other companies, benefits from a P11D, bank interest, pension contributions paid personally, and anything else taxable. Dividends are reported as amounts actually paid in the tax year, not as declared in the accounts.

Keep the company dividend records and your return aligned. Mismatches between company filings and personal returns are a straightforward HMRC risk flag.

Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.