You are a Company director, (unless you receive no payments or benefits and it’s
a non-profit organisation like a charity)
Your annual income is £100,000 or more
You are 65 or over, (all the following must apply)
You receive a reduced age-related allowance and
your income is over £25,400 for 2012-13 tax year or £26,100 for 2013-14 tax
year
You are a Minister of religion, (any faith)
Your are a Lloyd’s name or member
You get income from overseas that’s liable to UK tax
You have income from trusts, settlements and estates on which tax is still due
such as annual trusts or settlements
You have Capital Gains Tax to pay because you have sold, given away or disposed
of an asset such as a second home or shares
You have lived or worked abroad or aren't domiciled in the UK
You are a trustee or personal representative, (including if you manage the affairs
of a deceased person), or are a trustee of certain pension schemes