Self assessment filing deadline

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance

Self assessment filing deadline

Produced by a Tolley Personal Tax expert
Personal Tax
Guidance
imgtext

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 2025. For an electronic return, the filing deadline is 31 January 2026.

For a template letter that could be used to remind clients to submit their information, see the Standard document ― 2024/25 tax return reminder letter.

From April 2020, HMRC no longer automatically issues paper tax returns to those who have filed on paper in the past. This decision was taken in order to encourage the use of the HMRC online filing service and to save paper. Instead, these individuals will receive a notice to file a return. From 6 April 2023 onwards, the return cannot be downloaded and printed from the GOV.UK website. Individuals can still file on paper,

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+
  • 19 Dec 2025 06:30

Popular Articles

Wholly and exclusively

Wholly and exclusivelyFor both income tax and corporation tax purposes, one of the fundamental conditions that must be satisfied for an item of expenditure to be deductible, is that it must incurred ‘wholly and exclusively’ for the purposes of the trade, profession or vocation. References to CTA

14 Jul 2020 14:00 | Produced by Tolley Read more Read more

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Classes of NIC and who pays them

Classes of NIC and who pays themClass 1 NICClass 1 NIC is payable on earnings paid to an employed worker which derive from, or are treated as deriving from, an employed earner’s employment in the UK. There are two kinds of Class 1 NIC, primary contributions for which the employee is liable and

14 Jul 2020 11:13 | Produced by Tolley in association with Jim Yuill at The Yuill Consultancy Read more Read more