Self assessment filing deadline for income tax returns

Produced by Tolley

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Self assessment filing deadline for income tax returns
  • Usual deadlines
  • Exceptions to the rule
  • Returns issued between 6 April and 31 July
  • Returns issued between 1 August and 31 October
  • Returns issued after 31 October
  • Filing deadline for underpayments to be collected via PAYE
  • Client authorisation for tax return submission
  • Penalties
  • Late filing
  • More...

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)

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.

Exceptions to the rule

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.

Returns issued between 6 April and 31 July

The usual deadlines apply:

  1. 31 October following the end of the tax year (paper)

  2. 31 January following the end of the tax year (online)

TMA 1970, s 8(1D)

Returns issued between 1 August and 31 October

The paper return deadline is slightly amended:

  1. three months following the date the

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