Dividend question

IWantToBeFree_2

My dad receives some small dividends from his employers share save scheme, he is a basic rate tax payer, so the dividends fall into the 10% tax band, and he obviously receives them net of the 10% tax credit - does he still have to make this information available to HMRC? Obviously the admin burden of having to do a self assesment every year will probably outweigh the dividends he receives.

fengirl_2

He doesnt self assess purely because he has dividends. If he was a higher rate taxpayer, then he would need to self assess, but if all your tax is paid at source, or you are below the taxable limit, then you dont self assess.