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Self Assessment: Key dates

Click on a date to find out 'What happens / Why this date is important.'

Contents

Key Dates for Completing and Sending Back Your Tax Return

 

Key Dates

What Happens / Why Is This Date Important?

6 April 2007

This is when a new tax year starts.

A 2006-07 Tax Return or Notice to Complete a Tax Return (SA316) will be sent out to all people who get a tax return each year.

31 July 2007

You will be charged a second automatic penalty of £100 if your 2005-06 Tax Return was due back by 31 January 2007 but it has not been sent in.

30 September 2007

If you are completing a paper Tax Return for 2006-07, you must send it back by this date if you want us to:

  • Calculate your tax
  • Tell you what to pay by 31 January 2008
  • Collect tax through your tax code, if possible, where you owe less than £2000.

(If we receive your paper Tax Return after 30 September and process this by 30 December, we will still calculate your tax and we will still try to collect tax through your tax code but we can't guarantee to tell you what to pay by 31 January 2008.)

Remember: If you send back your Tax Return over the Internet all the Software and Online forms will calculate your tax liability for you.

30 December 2007

If you send back your Tax Return over the Internet you must send it back by this date if you want us to:

  • collect tax through your tax code, if possible, where you owe less than £2000

31 January 2008

If you were sent a Tax Return by 31 October 2007 this is the deadline for sending back your completed 2006-07 Tax Return

1 February 2008

If you were sent a Tax Return by 31 October 2007 you will be charged a penalty of £100 if we have not received your return by this date.

6 April 2008

The new tax year starts.

A Tax Return or Notice to Complete a Tax Return (SA316) will be sent out to all people who meet the criteria to get a Tax Return each year.

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Key Dates for Payments

 

Key Dates

What Happens?

31 July 2007

Some people may have to make 'payments on account'. Each payment will normally equal one half of the previous year's tax liability (after taking off tax deducted at source and tax credits on dividends). The payments are due on 31 January in the tax year and 31 July following the tax year.

If you need to make a second payment on account for the tax year ending on 5 April 2007 this is the date by which it should be paid.

You may be charged a second automatic 5% surcharge if you were due to pay tax on 31 January 2006 and it has not been paid in full by 31 July 2007

30 September 2007

If you are sending a paper Tax Return for 2006-07, you need to send it back by this date if you want us to collect tax through your tax code, if possible, where you owe less than £2000.

30 December 2007

If you are sending your Tax Return for 2006-07 over the Internet you need to send it back by this date if you want us to collect tax through your tax code, if possible, where you owe less than £2000.

31 January 2008

If you were sent a Tax Return by 31 October 2007 this is the deadline for paying the balance of any tax you owe.

Interest will be charged if we have not received your payment by this date.

Some people may have to make 'payments on account'. Each payment will normally equal one half of the previous year's tax liability (after taking off tax deducted at source and tax credits on dividends). The payments are due on 31 January in the tax year and 31 July following the tax year.

If you need to make a first payment on account for the tax year ending on 5 April 2008 this is the date by which it should be paid.

28 February 2008

You may be charged an automatic 5% surcharge if you were due to pay tax for the year 2006/07 and it has not paid in full by 28 February 2008.

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