The following Owner-Managed Businesses guidance note by Tolley provides comprehensive and up to date tax information covering:
There are two dates by which a self assessment tax return should be filed:
TMA 1970, s 8(1D)
Therefore, for the tax year 2016/17 the paper return must normally be filed by 31 October 2017. For an electronic return, the filing deadline is 31 January 2018.
From 2010/11 onwards the harmonised penalty regime applies if the filing deadline is missed. See the Penalties for late filing guidance note. For returns prior to 2010/11 a different penalty regime applied to late filed self-assessment returns (see below) .
See Simon’s Taxes E1.202A (subscription sensitive).
There are exceptions to the 31 October / 31 January deadlines depending on the date the tax return was issued.
For those taxpayers who file tax returns every year, a return will normally be issued on 6 April following the end of the tax year. Where a taxpayer is required to notify his chargeability to HMRC, the date of issue will be later. See the Penalties for failure to notify guidance note.
The usual deadlines apply:
The paper return deadline is slightly amended:
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