Usual deadlines

There are two dates by which a self assessment tax return should be filed:

1. •

   31 October following the end of the tax year (paper submission)

2. •

   31 January following the end of the tax year (three-month extension for online filing)

TMA 1970, s 8(1D)

For example, for the tax year 2025/26, the paper return must normally be filed by 31 October 2026. For an electronic return, the filing deadline is 31 January 2027.

These deadlines are unaffected by Making Tax Digital for income tax which is mandated in phases from 6 April 2026, starting with for individuals with qualifying income from self-employment and property of more than £50,000 ( by reference to the 2024/25 tax return), see the Making Tax Digital for income tax — the rules guidance note.

For a template letter that could be used to remind clients to submit their information, see the Standard document ― 2025/26 tax return reminder letter.

HMRC no longer automatically issues paper tax returns to those who have filed on paper in the