Which of the following statements concerning self-assessment tax returns for individuals is true？

A. Individuals with tax payable of less than ￡1,000 for a tax year are not required to file a tax return
B. Individuals are only required to file a tax return for a tax year if they receive a notice to deliver from HM Revenue and Customs (HMRC)
C. All individuals who submit a tax return on time are able to have their tax payable calculated by HM Revenue and Customs (HMRC)
D. The tax return for an individual covers income tax, class 1, class 2 and class 4 national insurance contributions and capital gains tax liabilities