In this section:
- Compulsory deadlines for online filing - an introduction
- File your tax return online
- Introduction to filing PAYE online
- Online VAT Returns and VAT registration
- File your return and manage your Corporation Tax online
- Voluntary organisations - help customers file their tax returns
Compulsory deadlines for online filing - an introduction
Over the next few years, we're changing the way you have to manage and pay a number of taxes. For certain taxes, you will have to file some forms and returns online.
The changes are being introduced in phases and, in some cases, you'll already be filing online and paying electronically. The taxes that are moving to compulsory online filing are:
- end-of-year and in-year PAYE (Pay As You Earn) forms for employers
- Corporation Tax
You can already manage all of these online. Timetables and targets have been set for when filing online will become the compulsory way to manage these taxes - so getting used to the systems now will make the transition smoother for you.
If you are paying Income Tax under Self Assessment, it's a good idea to file online if you can. From April 2008, the deadline for paper returns was brought forward to 31 October - but the online filing deadline is three months later on 31 January. So filing online gives you more time as well as working out your tax bill for you.
This guide gives you an overview of the forthcoming changes and directs you to more detailed information for your areas of interest.
On this page:
- Deadlines for filing your Self Assessment tax return
- Online filing for employers' PAYE forms
- Forthcoming changes to VAT and Corporation Tax
- Voluntary organisations - help customers meet the timetable
- Why these changes are happening
The deadlines for filing your Self Assessment tax return have changed from the tax year 2007-08 onwards.
If you wish to file a paper return, you must do so by 31 October.
If you file online, you get longer to file - the deadline is 31 January. And if you do it online, the system automatically works out how much you have to pay.
You can also find detailed guidance and support about filing your tax return online and on paper in the Self Assessment area of our website.
If you are an employer with 50 or more employees, you already have to file your end of year forms (P14 and P35) online. From April 2009, you have to file in-year forms (P45, P46 and the new P46 (Pen)) online too.
If you're a smaller employer with fewer than 50 employees, you have more time to get used to the systems. You will have to file end of year forms online by April 2010 at the latest and filing in-year forms online will become compulsory from April 2011 onwards. However, if you start filing your end of year forms online before these deadlines, you can claim tax-free payments.
You can already manage both your VAT and Corporation Tax affairs online.
The VAT Online service helps you to file your VAT returns quickly and make electronic payments. VAT management will be switching to online filing and electronic payment only from April 2010.
If your turnover is more than £100,000, you will have to file your VAT return online for accounting periods that start on or after 1 April 2010. Or if you register for VAT on or after April 1 2010, you will have to file online regardless of your turnover.
It's a good idea to use the online service now if you can - it will save you time and in some cases it will give you an extra seven days to pay the VAT due.
The main change to managing your Corporation Tax will be that, for returns due after 31 March 2011, you'll need to supply your Company Tax Return and supporting documentation in Extensible Business Reporting Language (XBRL). You'll need to make sure your software can do this ahead of the deadline dates.
If you're working with a voluntary organisation supporting customers with their personal tax returns, we've got some specific support and advice for you on this website.
The switch to online management and electronic payment of tax comes as a result of a review of our online services, commissioned by the Government.
Lord Carter of Coles' report - published in March 2006 - recommended moving to online filing for businesses and IT-literate individuals by 2012. The recommendations were accepted by both the Government and HM Revenue & Customs.
We're working hard with individuals and businesses to make the transition as smooth as possible.
We're always interested in your feedback, so if you've got comments on our online services, select the service you want to tell us about from the dropdown menu on our feedback page and let us know what you think.