Self Assessment tax returns

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1. Overview

Self Assessment is a system HM Revenue and Customs (HMRC) uses to collect Income Tax.

Tax is usually deducted automatically from wages and pensions. People and businesses with other income must report it in a Self Assessment tax return.

If you need to send a Self Assessment tax return, fill it in after the end of the tax year (5 April) it applies to.

You must send a return if HMRC asks you to.

You may have to pay interest and a penalty if you do not file and pay on time.

This guide is also available in Welsh (Cymraeg).

Sending your return

You can file your Self Assessment tax return online.

If you need a paper form you can:

Deadlines

Send your tax return by the deadline.

You must tell HMRC by 5 October if you need to complete a tax return and you have not sent one before. You could be fined if you do not.

You can tell HMRC by registering for Self Assessment. Check how to register for Self Assessment.

Filling in your return

You need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.

You can get help filling in your return.

Paying your bill

HMRC will calculate what you owe based on what you report.

Pay your Self Assessment bill by 31 January.

How much tax you pay will depend on the Income Tax band you바카라 사이트檙e in. There바카라 사이트檚 a different rate for Capital Gains Tax if you need to pay it, for example you sell shares or a second home.

2. Who must send a tax return

You must send a tax return if, in the last tax year (6 April to 5 April), any of the following applied:

  • you were self-employed as a 바카라 사이트榮ole trader바카라 사이트� and earned more than 拢1,000 (before taking off anything you can claim tax relief on)
  • you were a partner in a business partnership
  • you had to pay Capital Gains Tax when you sold or 바카라 사이트榙isposed of바카라 사이트� something that increased in value
  • you had to pay the High Income Child Benefit Charge

You may also need to send a tax return if you have any untaxed income, such as:

  • money from renting out a property
  • tips and commission
  • income from savings, investments and dividends
  • foreign income

Check if you need to send a tax return

You can check if you need to send a tax return if you바카라 사이트檙e not sure.

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.

Other reasons for sending a return

You can choose to fill in a tax return to:

3. Registering for Self Assessment

You must register for Self Assessment by 5 October if you need to complete a tax return and you have not sent one before.听

Check how to register for Self Assessment.听

If you바카라 사이트檙e new to Self Assessment, you바카라 사이트檒l need to keep records (for example bank statements or receipts) so you can fill in your tax return correctly.听

Preparing for your tax bill听

You바카라 사이트檒l need to pay your tax bill by 31 January.听

To prepare, once you바카라 사이트檝e registered you can:听

4. Sending a return

You can send a tax return by either:听

  • submitting an online return听听
  • sending a paper return听

You can get help filling in your return.听

When to send your tax return听

Check the filing deadlines. The deadline for sending a paper return is before the deadline for an online return.听

You can send your return any time after 5 April. Sending it earlier means you:听

Submit an online return听听

You can file your Self Assessment tax return online.

Send a paper return听

If you need a paper copy of the main Self Assessment tax return you can:听

If you need to send a tax return for trustees of a registered pension, you must download form SA970.听

You can download all other forms and supplementary pages.听

After sending your paper return, you can check when to expect a reply from HMRC.听

Use commercial software to send a return听

You can use commercial software:听

  • for a partnership听
  • for a trust and estate听
  • if you get income from a trust听
  • if you lived abroad as a non-resident听
  • if you바카라 사이트檙e a Lloyd바카라 사이트檚 underwriter听
  • if you바카라 사이트檙e a religious minister听
  • to report profits made on selling or disposing of more than one asset (바카라 사이트榗hargeable gains바카라 사이트�)听

Find a commercial software supplier.

5. If you no longer need to send a tax return

You must tell HMRC as soon as possible if you believe you no longer need to send a tax return.

HMRC needs time to review your request before the Self Assessment deadline of 31 January.

You may have to听pay a penalty if you do not tell them early enough.

When you no longer need to send a tax return

You might no longer need to send a return because, for example:

You can听check if you need to send a tax return听if you바카라 사이트檙e not sure.

How to tell HMRC

Sign in to your account and to:

  • close your Self Assessment account
  • ask to be removed from Self Assessment for a specific tax year

You바카라 사이트檒l need to provide your National Insurance number and your UTR number.

If you cannot fill in the online form you can also contact HMRC by phone or post.

If you바카라 사이트檙e no longer self-employed

You also need to tell HMRC that you바카라 사이트檝e stopped being self-employed.

If you바카라 사이트檝e already told HMRC that your self-employment has ended, HMRC may still ask you to send tax returns for future years.

If you바카라 사이트檝e checked and you do not need to send a tax return, you바카라 사이트檒l need tell HMRC.

What happens next

You can track the progress of your form in your .

HMRC听will write to you and confirm if you need to send a return.

6. 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檙e sending a paper tax return, you must submit it by midnight 31 October 2025.

Deadline for submitting an online return

If you바카라 사이트檙e 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檚 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檒l usually pay a penalty if you바카라 사이트檙e late. You can appeal against a penalty if you have a reasonable excuse.

To avoid a payment penalty, you can 바카라 사이트榚stimate your Self Assessment tax bill바카라 사이트� before sending your tax return to:听

  • give you an idea of what your bill is likely to be听

  • 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榓ccounting period바카라 사이트� ends at a different time to the end of the tax year
  • your 바카라 사이트榓ccounting period바카라 사이트� is different to your 바카라 사이트榖asis period바카라 사이트�
  • you바카라 사이트檙e waiting for a valuation

An 바카라 사이트榓ccounting period바카라 사이트� is the period which a business바카라 사이트檚 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榖asis 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檚 likely to be (known as 바카라 사이트榩rovisional figures바카라 사이트�) and include those.

You should tell HMRC that you바카라 사이트檝e used provisional figures when you submit your return.

When you find out what your profit was for the whole tax year, you바카라 사이트檒l 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檒l 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檒l get interest paid to you.

When the deadline is different

HMRC must receive a paper tax return by 31 January if you바카라 사이트檙e 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檚 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檒l have to pay a penalty.

7. Penalties

You바카라 사이트檒l get a penalty if you need to complete a tax return and you:听

  • send your return late听
  • pay your tax bill late听

You can estimate your penalty听for late Self Assessment tax returns and payments.听

If you register for Self Assessment late听

If you register after 5 October and do not pay all of your tax bill by 31 January, you바카라 사이트檒l get a 바카라 사이트榝ailure to notify바카라 사이트� penalty.听听

This penalty is based on the amount still left to pay and you바카라 사이트檒l receive it within 12 months after HMRC receive your Self Assessment tax return.听

You can find more information on 바카라 사이트榝ailure to notify바카라 사이트� penalties.

If you send your tax return late听

You바카라 사이트檒l get the following late filing penalties:听

  • an initial 拢100 penalty听
  • after 3 months, additional daily penalties of 拢10 per day, up to a maximum of 拢900听
  • after 6 months, a further penalty of 5% of the tax due or 拢300, whichever is greater听
  • after 12 months, another 5% or 拢300 charge, whichever is greater听

To avoid this, send your Self Assessment tax return as soon as possible.听

All partners will be charged a penalty if a partnership tax return is late.

If you pay your tax late听

You바카라 사이트檒l get penalties of 5% of the tax unpaid at:听

  • 30 days听
  • 6 months听
  • 12 months听

You바카라 사이트檒l also be charged interest on the amount owed. To avoid this, pay your Self Assessment tax bill听as soon as possible.听

Find out what happens if you do not respond to HMRC or refuse to pay what you owe.听

Paying a penalty听

You must pay within 30 days of the date on the penalty notice. Find out how to pay a penalty.

If you disagree with a penalty听

If you have a reasonable excuse, you can appeal against a penalty.

8. If you need to change your return

You can make a change to a tax return after you filed it, for example because you made a mistake.

Your bill will be updated based on what you report. You may have to pay more tax or be able to claim a refund.

Updating your tax return

You can correct a tax return within 12 months of the Self Assessment deadline, online or by sending another paper return.

Example

For the 2023 to 2024 tax year, you바카라 사이트檒l usually need to change your return by 31 January 2026.

If you miss the deadline or if you need to make a change to a return from an earlier tax year you바카라 사이트檒l need to write to HMRC.

Online tax returns

You must wait 3 days (72 hours) after filing before updating your return.

  1. .

  2. From 바카라 사이트榊our tax account바카라 사이트�, choose 바카라 사이트橲elf Assessment account바카라 사이트�.

  3. Choose 바카라 사이트楳ore Self Assessment details바카라 사이트�.

  4. Choose 바카라 사이트楢t a glance바카라 사이트� from the left-hand menu.

  5. Choose 바카라 사이트楾ax return options바카라 사이트�.

  6. Choose the tax year for the return you want to amend.

  7. Go into the tax return, make the corrections and file it again.

Paper tax returns

For the main Self Assessment tax return you can:

You can download all other forms and supplementary pages.

You then need to send the corrected pages to the address on your Self Assessment paperwork.

Write 바카라 사이트榓mendment바카라 사이트� on each page and include your name and Unique Taxpayer Reference (UTR) - this is on previous tax returns or letters from HMRC.

If you cannot find the address, you can send your corrections to:

Self Assessment
HM Revenue and Customs
BX9 1AS

If you used commercial software

Contact the software provider for help correcting your tax return. Contact HMRC if your software is not able to make corrections.

Changes to your bill

You바카라 사이트檒l see your amended bill straight away if you updated your tax return online. Within 3 days, your statement will also show:

  • the difference from the old one, so you can see whether you owe more or less tax
  • any interest

To view this, and choose 바카라 사이트榁iew statements바카라 사이트� from the left-hand menu.

If you바카라 사이트檙e owed tax

You may be able to claim a tax refund.

If you need to pay more tax

Your updated bill will also show:

If you sent an updated paper return

HMRC will send you an updated bill. You can check when you can expect a reply from HMRC.

They바카라 사이트檒l pay any refund directly into your bank account, as long as you include your bank details on your tax return.

If you바카라 사이트檝e missed the deadline to change your return

You must contact HMRC in writing if you need to make changes to your tax return more than 12 months after the Self Assessment deadline. This includes making a change to an earlier tax year.

You바카라 사이트檒l also need to write HMRC a letter to:

  • report income you did not include in your tax return
  • claim overpayment relief (if you think you바카라 사이트檝e overpaid tax)

You can claim overpayment relief up to 4 years after the end of the tax year it relates to.

What to include

You must include:

  • the tax year you바카라 사이트檙e correcting
  • why you think you바카라 사이트檝e paid too much or little tax
  • how much you think you바카라 사이트檝e over or underpaid
  • your signature (no one else can sign on your behalf)

If you바카라 사이트檙e making an overpayment relief claim, you must also include in your letter:

  • that you바카라 사이트檙e making a claim for overpayment relief
  • if you바카라 사이트檝e previously made an appeal for the same payment
  • a signed declaration saying that the details you바카라 사이트檝e given are 바카라 사이트榗orrect and complete to the best of your information and belief바카라 사이트�

You also need to keep evidence that you바카라 사이트檝e paid tax through Self Assessment for the relevant period as HMRC may ask for this at a later date.

If you do not include all of this information your claim will be rejected.

You can also tell HMRC how you want to be repaid in your letter.

9. Claiming a tax refund

You may be able to get a tax refund (also known as a 바카라 사이트榬epayment바카라 사이트� or 바카라 사이트榬ebate바카라 사이트�) if you바카라 사이트檝e paid too much tax. You can check how to claim a tax refund.

You may not get a refund if you have tax due in the next 45 days (for example for a听payment on account). Instead, the money will be deducted from the tax you owe.

If you바카라 사이트檝e already claimed a tax refund

You can听check when you can expect a reply from HMRC about your claim.

The status of your refund may show as 바카라 사이트榩ending바카라 사이트� in your online tax account. This means that the refund has been created but still needs to be approved and paid.

10. How to get help

If you need help with Self Assessment, you can:

Help filling in your return

There바카라 사이트檚 introductory guidance on 바카라 사이트 to:

Guidance notes and helpsheets

You can also read guidance in:

  • the notes for each section of the tax return, for example 바카라 사이트�UK property notes바카라 사이트� if you바카라 사이트檙e completing that section
  • HMRC바카라 사이트檚 Self Assessment helpsheets

11. Returns for someone who has died

If you바카라 사이트檙e the 바카라 사이트榩ersonal representative바카라 사이트� (an executor or administrator) for someone who has died, you might need to complete:

  • a Self Assessment tax return for income the person earned before they died听
  • a separate Self Assessment tax return for income the 바카라 사이트榚state바카라 사이트� generated after the person died

A personal representative is legally responsible for dealing with the deceased바카라 사이트檚 money, property and possessions (their estate).

If you have not already told HMRC about a death you must do this as soon as possible. Use the Tell Us Once service to let HMRC and other government organisations know about the death.

Returns for income the person earned before they died

HMRC will tell you if you need to fill in a Self Assessment tax return for the person who has died. If you do, they바카라 사이트檒l send you a form to complete and return.

You바카라 사이트檒l usually need details of the deceased바카라 사이트檚 bank and savings accounts, for example:

  • bank statements

  • building society pass books

  • dividend vouchers

  • National Savings bonds or certificates

If the deceased was employed you바카라 사이트檒l usually need:

  • a P45 from their employer - if the return is for the tax year they died听

  • a P60 from their employer - if the return is for a tax year before the tax year they died

  • details of any expenses paid by the employer - for example company cars, health insurance, travel expenses or childcare

If the deceased was receiving a pension you바카라 사이트檒l usually need:听

  • a final statement from their pension provider - if the return is for the tax year they died

  • an end of year certificate from their pension provider - if the return is for a tax year before the tax year they died

  • confirmation of any state pension

You바카라 사이트檒l also need details of any other income they had, for example if they rented out property or ran their own business.

Contact HMRC바카라 사이트檚 Bereavement helpline if you need help completing a return for someone who has died or if you cannot find their records.

Sending the return

Send the completed Self Assessment form by post.听

The return must reach HMRC by the date given in the letter you received with the form.

You can hire a professional (such as an accountant) to help you submit a tax return on behalf of the deceased.

Returns for income the estate generated after the person died

If the estate generates any new income after the death, you may also need to do both of the following:听听

  • register with HMRC听

  • send a separate tax return on behalf of the estate

You must check if you need to tell HMRC about the estate바카라 사이트檚 income.