The following Owner-Managed Businesses guidance note Produced 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:
31 October following the end of the tax year (paper submission)
31 January following the end of the tax year (three-month extension for online filing)
TMA 1970, s 8(1D)
The harmonised penalty regime applies if the filing deadline is missed. See the Penalties for late filing guidance note.
See Simon’s Taxes E1.202A.
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 their chargeability to HMRC, the date of issue will be later. See the Penalties for failure to notify guidance note.
The usual deadlines apply:
31 October following the end of the tax year (paper)
31 January following the end of the tax year (online)
The paper return deadline is slightly amended:
three months following the date the
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