Since that seems to be the theme of the day here. :) Over here you only have to file tax returns if you earn enough to pay the top rate of tax. I never have done yet. If you only pay the lower rate then your employer deducts your income tax for you from your pay packet. It does make it easier this time of year though.
Because they own a second property (for various reasons) and rent it out...also my mother's work is partially as self-employed (a music examiner). It's is an horrific process, and you're well off out of it - even my father's accountant can usually come up with about 3 or 4 different numbers at the end of it.
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