Self Assessment Tax Returns submission deadlines

Self Assessment Tax Returns submission deadlines

HMRC have deadlines for submission of Self Assessment Software for Individuals (SA100), Partnerships (SA800) and Trust and Estates (SA900) .

Deadlines are dependent on:
  • Method of tax return submission (paper tax return or online filing)
  • Submission of an original tax return (first submission for a specific tax year)
  • Submission of an amended tax return to correct the previously submitted tax return

Explanation about the Original Tax return and Amended tax return is provided in a separate FAQ.

Information provided here is a general guideline on HMRC deadlines for submission of self assessment (SA) tax return. It is not intended to provide details in each and every circumstances. While these deadlines apply to all the SA tax payers, in case you have any special arrangements, please confirm with HMRC what deadlines are actually applicable in your specific circumstances.

Tax returns must be submitted for each tax year they are applicable for. HMRC will be able to advice on what they require from you.

You must submit your tax return so that they are received by HMRC before the deadline or you will get a penalty. Details are published on HMRC GOV.UK website.

Andica tax returns software is designed for submission of tax returns online, any reference to paper returns are for information only.

Paper Tax Returns:

If you are still sending paper tax returns for SA100, SA800 and SA900, HMRC must receive them by 31 October.

So for tax returns relating to tax year ending 5 April this year, paper tax returns should be filed and received by HMRC by 31 October this year.

Current Tax Returns online submission:

Generally HMRC must receive online submission of self assessment tax returns and any payments due by 31 January following the end of tax year.

So, tax returns relating to tax year ending 5 April this year must be completed, submitted and any payment due should be received by HMRC by 31 January of next year. You have less than 10 months to submit and pay from the end of the tax year in question.

Current deadlines are published on HMRC GOV.UK website.

Late submissions of previous year's tax returns:

Where tax returns are submitted later than the deadline, you will usually have to pay penalties as published by HMRC. You may be able appeal against a penalty if you have a reasonable excuse.

The time limit for online submission of an earlier year's return is 4 years after the end of the year to which it relates.

In case you have not submitted tax returns for previous years, you can submit them online for the 4 years:
  • Current tax returns that are due for submission now (for the year ended 5 April of last tax year)
  • Tax returns for the three previous tax years.

As guidance, see which tax years self assessment software we are currently selling. These are the only tax years for which HMRC accept online submission. On each of the SA software web page and the shopping cart, we publish the tax year for 'Current Returns' and a list for 'Previous tax year software'.

Customers who are required to submit tax returns beyond the 4 tax years for which HMRC no longer provide online filing facilities will need to file using paper tax returns. Please confirm this with HMRC.

Deadlines for submitting amended returns:

Andica Self Assessment software provides feature to submit amendments to the original tax return that a tax payer has already submitted to HMRC.

HMRC must receive online submission of amended tax return within 12 months following statutory due date. HMRC close the window for submitting amended returns after that date and will reject any attempt to submit online.

Submissions of amended self assessment tax returns are subject to deadlines published on HMRC's website and limitations to the numbers of amended returns that can be submitted. At the time of publication, HMRC have a limit of maximum of 9 submissions for amended returns.

Tax payers wanting to make any amendments later than HMRC's deadlines will need to contact HMRC for advice.


Disclaimer: Information provided here is given without any obligations and we will not accept any claims or liabilities for any damages as a result of you relying on the information given here, if in doubt you must consult the HMRC Online Services Helpdesk on 0300 200 3600 or a professional tax advisor.


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