Self assessment tax return required?

joe-bloggs_4

Not sure if this is the right forum to ask..

HMRC states you must complete a self assessment tax return if you earn over £100k, but if you have been paying regular payments into a personal pension (of which hmrc are aware and tax code adjusted accordingly for the tax relief) that takes you under the £100k in terms of the personal allowance threshold, is there still a requirement to complete a tax return? 

All tax calculated and deducted correctly under PAYE. 

Thanks. 

Dazed_and_C0nfused

Yes.

A tax code is just provisional and will often include pension tax relief based on contributions made in a previous tax year.

If taxable income is over £100k a Self Assessment return is required to finalise things after the year end.

joe-bloggs_4

Thanks for your reply