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Do we need to do a tax return

My wife was on maternity leave for a year, and from then May 11 has worked from home as self employed paid in cash by a company (not through PAYE). She doesn't earn enough to pay any tax and definitely wouldn't have earned enough in the last year to be taxable even including maternity pay. Question is, does she need to do a tax return.

Also, would this effect her in regard to national insurance and ultimately state pension in years to come?
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