Tax returns can be filed online or on paper. You have a choice to use either method.
Paper returns:
- The return must be filed by the 31st October following the end of the tax year (eg 31st October 2024 for the tax year ending 5 April 2024).
- A help booklet is provided with the return, but there is no other help with filling in the return except by calling HMRC.
- It is up to you to check that all the relevant sections have been completed.
- HMRC do not acknowledge receipt of paper returns, so you may want to send it by recorded delivery or obtain proof of posting. If there is a dispute over the late filing of a return, HMRC may waive penalties if there is proof of posting.
- Penalties for late filing of a paper return run from 1 November following the end of the tax year. (1 November 2024 for the tax year ending 5 April 2024)
Online returns:
- For online returns, the deadline is 31st January (31st January 2025 for the tax year ending 5 April 2024).
- The return preparation is interactive: you will be asked questions which will tailor the return to your individual circumstances.
- There are links to guidance on completing each part of the return.
- The system checks that all relevant parts of the form have been completed.
- Prior to filing, the system calculates tax due based on the information you have entered.
- HMRC provide immediate acknowledgement that the return has been filed.
- Penalties for late filing of an on-line return run from 1 February of the year following the end of the tax year. (1 February 2025 for the tax year ending 5 April 2024)
You will need to register in advance to use the online system, using the HMRC website https://www.gov.uk/register-for-self-assessment. You will need your 10-digit Unique Tax Reference (UTR) and your National Insurance Number or Post Code. If you have not obtained your UTR code, the registration process and obtaining a UTR can take several days, so you should register well in advance of the filing deadline of 31st January.
