In either case you will need to complete a tax return.

You may need to complete a tax return because your circumstances have changed.

For more general information on who needs to complete a tax return and when, please read the following guide.

If you receive total income of £100,000 or more you'll need to complete a tax return.

The person who has died might have normally completed a tax return.

If you're not employed, you'll need to complete a tax return.

The time you've got to make your claim is different depending on whether or not you complete a tax return.

You'll need to tell us by registering yourself even if you already complete a tax return each year.

This guide looks at some of the more common reasons for needing to complete a tax return.

You may then need to complete a tax return.