Self Assessment tax returns
Deadlines
HM Revenue and Customs (HMRC) must receive your tax return and any money you owe by the deadline.
The last tax year started on 6 April 2024 and ended on 5 April 2025.
Deadline for telling HMRC you need to complete a return
You must tell HMRC by 5 October if you need to complete a tax return and have not sent one before.
You can tell HMRC by registering for Self Assessment.
Deadline for submitting a paper return
If you바카라 사이트™re sending a paper tax return, you must submit it by midnight 31 October 2025.
Deadline for submitting an online return
If you바카라 사이트™re sending an online tax return, you must submit it by midnight 31 January 2026.
If you want HMRC to automatically collect tax you owe from your wages and pension, submit your online return by 30 December. Find out if you are eligible to pay this way.
Deadlines for paying tax you owe
You need to pay the tax you owe by midnight 31 January 2026.
There바카라 사이트™s usually a second payment deadline of 31 July if you make advance payments towards your bill (known as 바카라 사이트˜payments on account바카라 사이트™).
You바카라 사이트™ll usually pay a penalty if you바카라 사이트™re late. You can appeal against a penalty if you have a reasonable excuse.
To avoid a payment penalty, you can 바카라 사이트˜estimate your Self Assessment tax bill바카라 사이트™ before sending your tax return to:Â
-
give you an idea of what your bill is likely to beÂ
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allow you to budget and pay on time
If you do not know your profit for the whole tax year
You might not know what your profit will be for the whole tax year if, for example:
- your 바카라 사이트˜accounting period바카라 사이트™ ends at a different time to the end of the tax year
- your 바카라 사이트˜accounting period바카라 사이트™ is different to your 바카라 사이트˜basis period바카라 사이트™
- you바카라 사이트™re waiting for a valuation
An 바카라 사이트˜accounting period바카라 사이트™ is the period which a business바카라 사이트™s accounts are made up to (often 12 months) and gives the business year end. This can be different to the period used to identify the profits taxable in any particular tax year (also known as a 바카라 사이트˜basis period바카라 사이트™).
If you do not know what your profit will be for the whole tax year before the reporting deadline, you should work out what it바카라 사이트™s likely to be (known as 바카라 사이트˜provisional figures바카라 사이트™) and include those.
You should tell HMRC that you바카라 사이트™ve used provisional figures when you submit your return.
When you find out what your profit was for the whole tax year, you바카라 사이트™ll need to 바카라 사이트¯change your return. You have 12 months from the Self Assessment deadline to make these changes.
If more tax is due, you바카라 사이트™ll need to pay interest on the difference between your estimates and the final figures. The interest will be worked out from the original due date for payment. If you have overpaid tax then you바카라 사이트™ll get interest paid to you.
When the deadline is different
HMRC must receive a paper tax return by 31 January if you바카라 사이트™re a trustee of a registered pension scheme or a non-resident company. You cannot send a return online.
HMRC might also email or write to you giving you a different deadline if they were late in sending out your return.
Partnership returns if you have a company as a partner
If your partnership바카라 사이트™s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:
- online returns is 12 months from the accounting date
- paper returns is 9 months from the accounting date
2023 to 2024 tax year and earlier
The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you바카라 사이트™ll have to pay a penalty.