I currently do self assessment because I am self employed. I've been thinking about retirement recently, and this got me wondering about people who have worked for someone else their whole lives, and then retire. These people would never have done self assessment in their lives, but may have a pension income that exceeds the personal allowance. Do you think these people know that they have to do self assessment? It's just occurred to me that my elderly Dad gets more than the personal allowance in pension payments, but I know he definitely doesn't do a tax return because he's not capable!! I do most things for him, and it has never crossed my mind until now!!