Who is eligible to file a short tax return?

The option indicating that employees, excluding directors, are eligible to file a short tax return is correct because short tax returns are often designed to simplify the filing process for individuals with straightforward tax situations. Generally, employees who receive income solely from their employment and do not have complex financial arrangements or additional taxable income (like self-employment earnings or significant investments) can benefit from this simplified method.

Typically, those who are classified as employees—especially if they are on a standard PAYE (Pay As You Earn) system—will have their income tax deducted automatically from their wages, making their tax situation far simpler. Directors, on the other hand, often have additional reporting responsibilities and may not meet the criteria for a short return due to their more complex financial position.

Individuals with incomes below a specific threshold may not automatically qualify for a short return, as eligibility extends to the structure of one's income rather than just the amount. Pensioners are also not automatically eligible for a short return if they have income exceeding the thresholds since their overall tax situation may involve various sources of income. Lastly, individuals with no income do not need to file a tax return at all, making their eligibility for a short return moot.