When is the deadline for filing a self-assessment tax return?
Answered 11 March 2026
Based on the retrieved sources, here is a comprehensive answer:
Deadline for Filing a Self-Assessment Tax Return
What the law says
The filing deadline is governed by s.8(1D) of the Taxes Management Act 1970 (TMA). The deadlines depend on the method of filing:
- Paper (non-electronic) return: 31 October following the end of the tax year
- Electronic (online) return: 31 January following the end of the tax year
For example, for the tax year ending 5 April 2022, the deadline was 31 October 2022 for a paper return and 31 January 2023 for an electronic return.
Where the Notice to File was issued after 31 July, different rules apply: the deadline for filing a paper return is 3 months and 7 days after the date the notice was issued, and the deadline for an online return is the later of 3 months and 7 days after the notice was issued or 31 January following the tax year.
HMRC guidance / practice
HMRC confirms the same framework as follows:
"For 2007-08 and later years, for individuals, trustees and partnerships where there are no company partners the filing date is the later of:
- 31 October where a paper return is received and a paper return or Notice to File was issued on or before 31 July
- 31 January where an online return is received and a paper return or Notice to File was issued on or before 31 July
- 3 months and 7 days after issue of a paper return, where the paper return was issued after 31 July. This applies to both online and paper returns."
HMRC also notes that "if a paper tax return is filed late, it is not possible to avoid a penalty by filing a further tax return online before 31 January".
For most taxpayers, the filing deadline will be 31 January following the end of the tax year.
Summary Table
| Return Type | Standard Deadline | If Notice to File issued after 31 July |
|---|---|---|
| Paper | 31 October | 3 months and 7 days from notice |
| Electronic/Online | 31 January | Later of 3 months 7 days from notice, or 31 January |
Citation sources
1. I have made this decision, with the consent of the parties, on the basis of the papers and having listened to the recording of the hearing which took place in May 2024. 2. The appellant appealed against penalties of £3,200 charged by HMRC under Schedule 55 to the Finance Act 2009 (“Schedule 55”) in respect of the late filing of her self-assessment tax return for the tax years 2016/17 and 2017/18 which: (1) for the tax year 2016/17, HMRC have imposed (a) on 13 February 2017 under para 3, a pen
The claim must be made by the first anniversary of the normal self-assessment filing date for the tax year for which the loss is deducted. The self-assessment filing date depends on the date the return was issued. For most taxpayers, the filing deadline will be 31 January following the end of the tax year. This means that, for example, if the loss were to be deducted against chargeable gains in the 2022/2023 tax year, the claim must be made by 31 January 2025.
xt following the first anniversary of the day on which the return was delivered. Where a return is not delivered by 31 January, a late filing penalty will be issued at the next penalty run There are some scenarios in which a return cannot be filed online (for example for Trustees of Registered Pension Schemes (SA970) and Non-Resident Companies (SA700)). Where a return cannot be filed online a paper return delivered after 31 October, but on or before 31 January, will be treated as delivered on ti
determined by s. 8(1G) TMA. The filing date for the tax return was 30 April 2019. The Appellant’s tax return was not submitted by the filing date. The Appellant’s tax return was received on 18 January 2021. It was submitted 628 days late. The Appellant is, therefore, liable to pay a penalty. (3) In respect of 2018-19, the ‘filing date’ is determined by s. 8(1D) TMA, which states that for the year ending 5 April 2019, a paper return must be filed by 31 October 2019 and an electronic return must b
ntil 12 October 2023, 254 days after the deadline of 31 January 2023 for online self assessment tax returns. Further that she has no reasonable excuse for the delay, nor do any special circumstances exist. Consequently, the Appellant is liable to the Penalties. 7. The Appellant says that she made the Return close to but before the deadline of 31 January 2023 and the reason that HMRC’s online system did not record that fact was due to a technical/system error of HMRC’s online system. Further that