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Providing Bookkeeeping and Financial Management Service for Small Businesses |
Latest NewsTax return deadlines and late return penalties31 October: Paper returns If you are sent a notice to complete a tax return before or on 31 July and you want to send us a paper return you must send the completed return to HMRC by 31 October. If you are sent a notice to complete a tax return after 31 July you must send the completed paper tax return back by the later of 31 October or three months following the date of issue of the notice. For paper returns that reach HMRC by this date we will:
If the paper return arrives after this deadline you'll be charged an automatic £100 penalty. (Late Partnership returns attract a £100 penalty for each partner. Late Trust and Estate returns result in a £100 charge to the trust or estate.) (There are a very few cases where online tax returns can't be made. In these cases the deadline by which the paper return must reach us is 31 January. See 'Deadlines for tax returns that can't be sent online' below.) 30 December: Online returns (for tax to be collected through your tax code) If you send HMRC your tax return online you must send it back by this date if you want them to collect tax through your tax code (if possible) where you owe less than £2,000. Otherwise you can send it to us up to 31 January. 31 January: Online returns Where a paper tax return or a notice to complete a tax return is issued before 31 July this is the deadline for sending back an online tax return. Where a paper tax return or a notice to file a tax return is issued after 31 July the deadline for online filing is the later of three months following the date of issue of the return or 31 January following the end of the year of assessment. If it arrives after this deadline you'll be charged an automatic £100 penalty. There are a very few cases where online returns can't yet be made - for example if you are making a non-resident company landlord return. In these cases the paper tax return must be delivered to HMRC by the later of 31 January or three months after the date of issue of the tax return. Acknowledging the receipt of a tax return Receipts are not provided for paper tax returns. If you file online you'll
get an immediate, on-screen acknowledgment that we've received your return. |
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Susan Wall
Accounting Services Ltd established 2003 - Co. Registration No: 04975333 |