Self assessment filing deadline

Produced by Tolley

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

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

Self assessment filing deadline

Usual deadlines

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

  1. 31 Octoberfollowing 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)

Therefore, for the tax year 2020/21, the paper return must normally be filed by 31 October2021. For an electronic return, the filing deadline is 31 January 2022.

For a template letter that could be used to remind clients to submit their information, see the Standard document ― 2020/21 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. They can still file on paper, but in order to do so they need to download a blank version of the return or call HMRC to request a copy.

Exceptions to the rule

There are exceptions to the 31 October/ 31 January deadlines depending on the date the notice to file the tax return was issued.

For those taxpayers who file tax returns every year, a notice to file 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 Notification of chargeability to income tax and capital gains tax guidance note.

Notice to file a return issued between 6 April and 31 July

Where a notice to file a tax return is issued between 6 April and 31 July after the end of the tax year, the usual deadlines apply:

  1. 31 Octoberfollowing the end of the tax year (paper)

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

TMA 1970, s 8(1D)

Notice

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