Who needs to fill out a tax return?

[HAWK3R]

I'm studying and working as an accountant but tax returns continue to confuse me.

I know limited companies need to fill out a tax return, as do the self-employed. However I have an employee that is on the payroll and is querying her mileage and gross pay before she uses this information for her tax return.

Why is she filling out a tax return? As a payroll employee I thought this would not have been applicable to her.

Any advice would be greatly appreciated, thanks.

[jpcentral]

There can be any number of reasons why someone needs to complete a tax return. These may include another source of income such property let, sole trader business, partnership with someone else, large dividend receipts, large employment expenses claim. There may be capital gains to declare. There could have been a pension withdrawal. There may be gift aid payments which could affect higher rate tax. There could have been large pension contributions which affect higher rate tax.

It is not unusual for an employed person to complete a tax return.

[maths]

https://www.gov.uk/check-if-you-need-a-tax-return