You must submit a self assessment tax return if you are a UK resident and have self-employed earnings or have received untaxed income over £1,000, including earnings from renting a property, including through Airbnb. 

The deadline for tax returns for the 2021-22 tax year is 31 January 2023 but it is important to register for an online account before the October cut-off date of 5 October to file an online tax return. 

Before taxpayers can complete their first tax return, they need to register with HMRC to receive a Unique Taxpayer Reference (UTR) which is required to file a return.