In this section:
There are some key dates when you must send in your tax return and make payments throughout the tax year. It's important that you're aware of these dates. if you miss them you may have to pay interest and penalties. You can find out here about the penalties introduced on the 6 April 2011.
On this page:
HM Revenue & Customs (HMRC) will contact you, usually in April, if they think you need to send a tax return.
You'll receive a letter which explains when you'll need to send your tax return back. If you've previously sent your return on paper, you'll receive a paper tax return instead.
If HMRC hasn't contacted you, but you think you may need to complete a tax return, follow the link below to check.
If HMRC asks you to complete a tax return and you think you don't need to - it's important you let HMRC know as soon as possible, if you don't you may have to pay a penalty.
Find out if you need to complete a tax return
If you send a paper return it must reach HMRC by midnight on 31 October.
You only have longer than this if you received the letter, telling you to send a tax return, after 31 July. In this case you'll have three months from the date you received that letter.
Your online tax return must reach HMRC by midnight on 31 January.
You only have longer than this if you received the letter telling you to send a tax return after 31 October. In this case you'll have three months from the date you received that letter.
There's an earlier deadline of 30 December if you want HMRC to collect any tax due through your Pay As You Earn (PAYE) tax code. You can only ask for this if you owe less than £2,000. Although HMRC will try to collect the tax due through your code, it can't be done in every case.
If you miss the deadline, the longer you delay, the more you'll have to pay. So it's important to send your tax return to HMRC as soon as you can.
If, for example, you send your tax return back six months late, you'll be asked to pay the first three penalties shown in the table below.
All of the penalties shown in the table below will be charged even if you have no tax to pay or have paid the tax you owe.
Length of delay |
Penalty you will be asked to pay |
|---|---|
One day |
Initial £100 |
Three months |
£10 each day - up to maximum of £900. |
Six months |
£300 or 5% of the tax due, whichever is the higher. |
| Twelve months | £300 or 5% of the tax due, whichever is the higher. In serious cases you may be asked to pay up to 100% of the tax due instead. |
he deadlines and penalties above also apply to each partner in a partnership.
You won't have to pay a penalty if you have a reasonable excuse for missing the deadline. For example, there may have been an exceptional or unexpected event, beyond your control, that prevented you from sending your return on time. In this case, you must send your return as soon as possible once the problem ends.
There are no hard and fast rules but some examples of what HMRC may consider a reasonable excuse are:
If you believe you have a reasonable excuse you can ask for a penalty to be reconsidered. HMRC will look carefully at the information you provided and any other available evidence.
You should tell HMRC as soon as possible - don't wait until you receive the penalty.
You should write to your Tax Office with the following:
HMRC can't accept this information over the telephone.
Online tax returns - find out more about reasonable excuses for filing late
In addition to the penalties above, if your return is late HMRC may estimate the tax due. They will also work out the interest due from the date this tax should have been paid. You can only change this estimate by sending your tax return.
You must pay any amount due by 31 January following the end of the tax year.
For example, for the tax year 2010-11 (ending on 5 April 2011) you must pay any tax due by 31 January 2012.
The payment deadline is the same for both paper and online returns.
You'll need to pay one or both of the following:
HMRC will usually send you a 'Self Assessment Statement' that shows the amount due. If you don't receive this, you'll need to work out the tax due yourself. You can use your tax calculation and previous statements or log in to HMRC Online Services and use the 'View Account' option.
Your Self Assessment Statement - find out more
Log in to HMRC Online Services
This is the deadline for making any further payments on account if you've been asked to do so.
For example on 31 July 2011, you'd make your second payment on account for the 2010-11 tax year.
If you miss the deadline, the longer you delay, the more you'll have to pay. So it's important to still send your payment to HMRC as soon as you can.
If, for example, you pay more than six months late, you'll be asked to pay the first two penalties shown in the table below.
Length of delay |
Penalty you will be asked to pay |
|---|---|
Thirty days |
5% of the tax unpaid at that date |
Six months |
A further 5% of the tax unpaid at that date |
Twelve months |
A further 5% of the tax unpaid at that date |
You will have to pay interest on all outstanding amounts, including any unpaid penalties, until payment is received.
Find out the latest interest rates on late payments
In some cases, you may have to pay a penalty under the 'old rules' that applied before 6th April 2011. For example you were asked to complete a 2009-10 tax return and you still haven't sent it back.
Follow the link below to find out more.
Late return and payment penalties for earlier years
