Filing deadline

By Tolley

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

  • Filing deadline
  • Usual deadlines
  • Exceptions to the rule
  • Filing deadline for underpayments to be collected via PAYE
  • Client authorisation for tax return submission
  • Penalties

Usual deadlines

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)

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).

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 his 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:

  • 31 October following the end of the tax year (paper)
  • 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:

    More on Tax Return: