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class="govuk-grid-column-two-thirds"> <div class="gem-c-title govuk-!-margin-top-8 govuk-!-margin-bottom-8"> <h1 class="gem-c-title__text govuk-heading-xl"> Self Assessment tax returns </h1> </div> <a class="gem-c-skip-link govuk-skip-link govuk-!-display-none-print" data-module="govuk-skip-link" href="#guide-contents">Skip to contents of guide</a> <aside class="part-navigation-container" role="complementary"> <nav data-module="gem-track-click ga4-link-tracker" aria-label="Pages in this guide" class="gem-c-contents-list" role="navigation"> <h2 class="gem-c-contents-list__title"> Contents </h2> <ol class="gem-c-contents-list__list"> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed gem-c-contents-list__list-item--active" aria-current="true"> <span aria-hidden="true"></span> Overview </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link" data-track-category="contentsClicked" data-track-action="content_item 2" data-track-label="/self-assessment-tax-returns/who-must-send-a-tax-return" data-track-options="{"dimension29":"Who must send a tax return"}" data-ga4-link="{"event_name":"navigation","section":"Contents","type":"contents list","index_total":9,"index_link":2}" href="/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return">Who must send a tax return</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <span aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link" data-track-category="contentsClicked" data-track-action="content_item 3" data-track-label="/self-assessment-tax-returns/sending-return" data-track-options="{"dimension29":"Registering and sending a return"}" data-ga4-link="{"event_name":"navigation","section":"Contents","type":"contents list","index_total":9,"index_link":3}" 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<h1 class="gem-c-heading govuk-heading-l govuk-!-margin-bottom-6"> Overview </h1> <div class="gem-c-govspeak govuk-govspeak direction-ltr disable-youtube" data-module="govspeak"> <p>Self Assessment is a system HM Revenue and Customs (<abbr title="HM Revenue and Customs">HMRC</abbr>) uses to collect Income Tax.</p> <p>Tax is usually deducted automatically from wages and pensions. People and businesses with other income must report it in a tax return.</p> <p><a href="/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return">If you need to send a Self Assessment tax return</a>, fill it in after the end of the tax year (5 April) it applies to.</p> <p>You must send a return if <abbr title="HM Revenue and Customs">HMRC</abbr> asks you to.</p> <div role="note" aria-label="Warning" class="application-notice help-notice"> <p>You may have to pay interest and a penalty if you do not file and pay on time.</p> </div> <div role="note" aria-label="Information" class="application-notice info-notice"> <p>This guide is also available <a href="/web/20240420051125/https://www.gov.uk/ffurflenni-treth-hunanasesiad/trosolwg">in Welsh (Cymraeg)</a>.</p> </div> <h2 id="sending-your-return">Sending your return</h2> <p><a href="/web/20240420051125/https://www.gov.uk/log-in-file-self-assessment-tax-return">File your tax return online</a> or <a href="/web/20240420051125/https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment-forms-ordering">call <abbr title="HM Revenue and Customs">HMRC</abbr> and request form SA100</a>.</p> <h3 id="deadlines">Deadlines</h3> <p><a href="/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/deadlines">Send your tax return by the deadline</a>.</p> <p>You must tell <abbr title="HM Revenue and Customs">HMRC</abbr> 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.</p> <p>You can tell <abbr title="HM Revenue and Customs">HMRC</abbr> by registering for Self Assessment. <a href="/web/20240420051125/https://www.gov.uk/register-for-self-assessment">Check how to register for Self Assessment</a>.</p> <h3 id="filling-in-your-return">Filling in your return</h3> <p>You need to <a href="/web/20240420051125/https://www.gov.uk/keeping-your-pay-tax-records">keep records</a> (for example bank statements or receipts) so you can fill in your tax return correctly.</p> <p>You can <a href="/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/get-help">get help filling in your return</a>.</p> <h2 id="paying-your-bill">Paying your bill</h2> <p><abbr title="HM Revenue and Customs">HMRC</abbr> will calculate <a href="/web/20240420051125/https://www.gov.uk/understand-self-assessment-bill">what you owe</a> based on what you report.</p> <p><a href="/web/20240420051125/https://www.gov.uk/pay-self-assessment-tax-bill">Pay your Self Assessment bill</a> by 31 January.</p> <div role="note" aria-label="Information" class="application-notice info-notice"> <p>How much tax you pay will depend on the <a href="/web/20240420051125/https://www.gov.uk/income-tax-rates">Income Tax</a> band you’re in. There’s a different rate for <a href="/web/20240420051125/https://www.gov.uk/capital-gains-tax">Capital Gains Tax</a> if you need to pay it, for example you sell shares or a second home.</p> </div> </div> <nav class="govuk-pagination govuk-pagination--block" role="navigation" aria-label="Pagination" data-module="ga4-link-tracker"> <div class="govuk-pagination__next"> <a class="govuk-link govuk-pagination__link" href="/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return" rel="next" data-track-category="contentsClicked" data-track-action="next" data-track-label="/self-assessment-tax-returns/who-must-send-a-tax-return" data-track-dimension="next" data-track-dimension-index="29" data-ga4-link="{"event_name":"navigation","type":"previous and next","text":"Who must send a tax return","section":"Next"}"> <svg class="govuk-pagination__icon govuk-pagination__icon--next" xmlns="http://www.w3.org/2000/svg" height="13" width="15" aria-hidden="true" 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returns", "datePublished": "2012-07-03T15:49:56Z", "dateModified": "2014-11-17T10:55:14Z", "text": "Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk", "logo": { "@type": "ImageObject", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-b15a4d254746d1642b8187217576d1e8fe50b51352d352fda13eee55d3c1c80a.png" } }, "image": [ "https://web.archive.org/web/20240420051125/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-1x1-c3d38c0d4fc00005df38a71e1db7097276681d6917bca58f0dc8336a252e1bb3.png", 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"sameAs": "https://web.archive.org/web/20240420051125/https://www.gov.uk/government/collections/income-tax-detailed-information" }, { "@context": "https://web.archive.org/web/20240420051125/http://schema.org", "@type": "CreativeWork", "sameAs": "https://web.archive.org/web/20240420051125/https://www.gov.uk/government/collections/self-employment-detailed-information" } ], "about": [ { "@context": "https://web.archive.org/web/20240420051125/http://schema.org", "@type": "Thing", "sameAs": "https://web.archive.org/web/20240420051125/https://www.gov.uk/employment/business-tax-self-employed-self-assessment" }, { "@context": "https://web.archive.org/web/20240420051125/http://schema.org", "@type": "Thing", "sameAs": "https://web.archive.org/web/20240420051125/https://www.gov.uk/money/self-assessment" }, { "@context": "https://web.archive.org/web/20240420051125/http://schema.org", "@type": "Thing", "sameAs": "https://web.archive.org/web/20240420051125/https://www.gov.uk/money/income-tax" }, { "@context": "https://web.archive.org/web/20240420051125/http://schema.org", "@type": "Thing", "sameAs": "https://web.archive.org/web/20240420051125/https://www.gov.uk/employment/self-employed" } ], "headLine": "Self Assessment tax returns", "description": "Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.", "articleBody": "\u003cp\u003eSelf Assessment is a system HM Revenue and Customs (\u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e) uses to collect Income Tax.\u003c/p\u003e\n\n\u003cp\u003eTax is usually deducted automatically from wages and pensions. People and businesses with other income must report it in a tax return.\u003c/p\u003e\n\n\u003cp\u003e\u003ca href=\"/self-assessment-tax-returns/who-must-send-a-tax-return\"\u003eIf you need to send a Self Assessment tax return\u003c/a\u003e, fill it in after the end of the tax year (5 April) it applies to.\u003c/p\u003e\n\n\u003cp\u003eYou must send a return if \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e asks you to.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\"\u003e\n\u003cp\u003eYou may have to pay interest and a penalty if you do not file and pay on time.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n\u003cp\u003eThis guide is also available \u003ca href=\"/ffurflenni-treth-hunanasesiad/trosolwg\"\u003ein Welsh (Cymraeg)\u003c/a\u003e.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch2 id=\"sending-your-return\"\u003eSending your return\u003c/h2\u003e\n\n\u003cp\u003e\u003ca href=\"/log-in-file-self-assessment-tax-return\"\u003eFile your tax return online\u003c/a\u003e or \u003ca href=\"/government/organisations/hm-revenue-customs/contact/self-assessment-forms-ordering\"\u003ecall \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e and request form SA100\u003c/a\u003e.\u003c/p\u003e\n\n\u003ch3 id=\"deadlines\"\u003eDeadlines\u003c/h3\u003e\n\n\u003cp\u003e\u003ca href=\"/self-assessment-tax-returns/deadlines\"\u003eSend your tax return by the deadline\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eYou must tell \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e 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.\u003c/p\u003e\n\n\u003cp\u003eYou can tell \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e by registering for Self Assessment. \u003ca href=\"/register-for-self-assessment\"\u003eCheck how to register for Self Assessment\u003c/a\u003e.\u003c/p\u003e\n\n\u003ch3 id=\"filling-in-your-return\"\u003eFilling in your return\u003c/h3\u003e\n\n\u003cp\u003eYou need to \u003ca href=\"/keeping-your-pay-tax-records\"\u003ekeep records\u003c/a\u003e (for example bank statements or receipts) so you can fill in your tax return correctly.\u003c/p\u003e\n\n\u003cp\u003eYou can \u003ca href=\"/self-assessment-tax-returns/get-help\"\u003eget help filling in your return\u003c/a\u003e.\u003c/p\u003e\n\n\u003ch2 id=\"paying-your-bill\"\u003ePaying your bill\u003c/h2\u003e\n\n\u003cp\u003e\u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e will calculate \u003ca href=\"/understand-self-assessment-bill\"\u003ewhat you owe\u003c/a\u003e based on what you report.\u003c/p\u003e\n\n\u003cp\u003e\u003ca href=\"/pay-self-assessment-tax-bill\"\u003ePay your Self Assessment bill\u003c/a\u003e by 31 January.\u003c/p\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n\u003cp\u003eHow much tax you pay will depend on the \u003ca href=\"/income-tax-rates\"\u003eIncome Tax\u003c/a\u003e band you’re in. There’s a different rate for \u003ca href=\"/capital-gains-tax\"\u003eCapital Gains Tax\u003c/a\u003e if you need to pay it, for example you sell shares or a second home.\u003c/p\u003e\n\u003c/div\u003e\n\n" } </script><script type="application/ld+json"> { "@context": "https://web.archive.org/web/20240420051125/http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Home", "@id": "https://web.archive.org/web/20240420051125/https://www.gov.uk/" } }, { "@type": "ListItem", "position": 2, "item": { "name": "Money and tax", "@id": "https://web.archive.org/web/20240420051125/https://www.gov.uk/browse/tax" } }, { "@type": "ListItem", "position": 3, "item": { "name": "Income Tax", "@id": "https://web.archive.org/web/20240420051125/https://www.gov.uk/browse/tax/income-tax" } } ] } </script><script type="application/ld+json"> { "@context": "https://web.archive.org/web/20240420051125/http://schema.org", "@type": "FAQPage", "headline": "Self Assessment tax returns", "description": "Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk", "logo": { "@type": "ImageObject", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-b15a4d254746d1642b8187217576d1e8fe50b51352d352fda13eee55d3c1c80a.png" } }, "mainEntity": [ { "@type": "Question", "name": "Overview", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns", "text": "<p>Self Assessment is a system HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) uses to collect Income Tax.</p>\n\n<p>Tax is usually deducted automatically from wages and pensions. People and businesses with other income must report it in a tax return.</p>\n\n<p><a href=\"/self-assessment-tax-returns/who-must-send-a-tax-return\">If you need to send a Self Assessment tax return</a>, fill it in after the end of the tax year (5 April) it applies to.</p>\n\n<p>You must send a return if <abbr title=\"HM Revenue and Customs\">HMRC</abbr> asks you to.</p>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>You may have to pay interest and a penalty if you do not file and pay on time.</p>\n</div>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>This guide is also available <a href=\"/ffurflenni-treth-hunanasesiad/trosolwg\">in Welsh (Cymraeg)</a>.</p>\n</div>\n\n<h2 id=\"sending-your-return\">Sending your return</h2>\n\n<p><a href=\"/log-in-file-self-assessment-tax-return\">File your tax return online</a> or <a href=\"/government/organisations/hm-revenue-customs/contact/self-assessment-forms-ordering\">call <abbr title=\"HM Revenue and Customs\">HMRC</abbr> and request form SA100</a>.</p>\n\n<h3 id=\"deadlines\">Deadlines</h3>\n\n<p><a href=\"/self-assessment-tax-returns/deadlines\">Send your tax return by the deadline</a>.</p>\n\n<p>You must tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> 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.</p>\n\n<p>You can tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> by registering for Self Assessment. <a href=\"/register-for-self-assessment\">Check how to register for Self Assessment</a>.</p>\n\n<h3 id=\"filling-in-your-return\">Filling in your return</h3>\n\n<p>You need to <a href=\"/keeping-your-pay-tax-records\">keep records</a> (for example bank statements or receipts) so you can fill in your tax return correctly.</p>\n\n<p>You can <a href=\"/self-assessment-tax-returns/get-help\">get help filling in your return</a>.</p>\n\n<h2 id=\"paying-your-bill\">Paying your bill</h2>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> will calculate <a href=\"/understand-self-assessment-bill\">what you owe</a> based on what you report.</p>\n\n<p><a href=\"/pay-self-assessment-tax-bill\">Pay your Self Assessment bill</a> by 31 January.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>How much tax you pay will depend on the <a href=\"/income-tax-rates\">Income Tax</a> band you’re in. There’s a different rate for <a href=\"/capital-gains-tax\">Capital Gains Tax</a> if you need to pay it, for example you sell shares or a second home.</p>\n</div>\n\n" } }, { "@type": "Question", "name": "Who must send a tax return", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return", "text": "<p>You must <a href=\"/self-assessment-tax-returns/sending-return\">send a tax return</a> if, in the last tax year (6 April to 5 April), any of the following applied:</p>\n\n<ul>\n <li>you were self-employed as a ‘sole trader’ and earned more than £1,000 (before taking off anything you can claim tax relief on)</li>\n <li>you were a partner in a business partnership</li>\n <li>you had a total <a href=\"/income-tax\">taxable income</a> of more than £150,000</li>\n <li>you had to pay <a href=\"/capital-gains-tax\">Capital Gains Tax</a> when you sold or ‘disposed of’ something that increased in value</li>\n <li>you had to pay the <a href=\"/child-benefit-tax-charge\">High Income Child Benefit Charge</a>\n</li>\n</ul>\n\n<p>You may also need to send a tax return if you have any untaxed income, such as:</p>\n\n<ul>\n <li>money from renting out a property</li>\n <li>tips and commission</li>\n <li>income from savings, investments and dividends</li>\n <li>foreign income</li>\n</ul>\n\n<h2 id=\"check-if-you-need-to-send-a-tax-return\">Check if you need to send a tax return</h2>\n\n<p>You can <a href=\"/check-if-you-need-tax-return\">check if you need to send a tax return</a> if you’re not sure.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>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.</p>\n</div>\n\n<h2 id=\"other-reasons-for-sending-a-return\">Other reasons for sending a return</h2>\n\n<p>You can choose to fill in a tax return to:</p>\n\n<ul>\n <li>claim some <a href=\"/income-tax-reliefs\">Income Tax reliefs</a>\n</li>\n <li>prove you’re self-employed, for example to claim Tax-Free Childcare or Maternity Allowance</li>\n <li>pay <a href=\"/voluntary-national-insurance-contributions\">voluntary National Insurance contributions</a>\n</li>\n</ul>\n\n" } }, { "@type": "Question", "name": "Registering and sending a return", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/sending-return", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/sending-return", "text": "<p>You must register for Self Assessment if you have to send a tax return and you have not sent one before.</p>\n\n<p><a href=\"/register-for-self-assessment\">Check how to register for Self Assessment</a>.</p>\n\n<p>If you’re new to Self Assessment, you’ll need to <a href=\"/keeping-your-pay-tax-records\">keep records</a> (for example bank statements or receipts) so you can fill in your tax return correctly.</p>\n\n<p>You can <a href=\"/self-assessment-tax-returns/get-help\">get help filling in your return</a>.</p>\n\n<p>Once you register, you must send your Self Assessment tax return to <abbr title=\"HM Revenue and Customs\">HMRC</abbr> by the deadline.</p>\n\n<h2 id=\"send-a-return-online\">Send a return online</h2>\n\n<p>You can <a href=\"/log-in-file-self-assessment-tax-return\">file your Self Assessment tax return online</a>.</p>\n\n<p>The deadline for sending a return online is 31 January.</p>\n\n<h2 id=\"send-a-paper-return\">Send a paper return</h2>\n\n<p>If you need a paper copy of the main Self Assessment tax return, <a href=\"/government/organisations/hm-revenue-customs/contact/self-assessment-forms-ordering\">call <abbr title=\"HM Revenue and Customs\">HMRC</abbr> and request form SA100</a>.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>If you need to send a tax return for trustees of a registered pension, you must <a href=\"/government/publications/self-assessment-tax-return-for-trustees-of-registered-pension-schemes-sa970\">download form SA970</a>.</p>\n</div>\n\n<p>You can <a href=\"/self-assessment-tax-return-forms\">download all other forms and supplementary pages</a>.</p>\n\n<p>The deadline for sending a return using a paper form is 31 October (or 31 January if you’re a trustee of a registered pension scheme or a non-resident company).</p>\n\n<p>The address to send the form to is:</p>\n\n<div class=\"address\"><div class=\"adr org fn\"><p>\n\nSelf Assessment\n<br>HM Revenue and Customs\n<br>BX9 1AS\n<br>United Kingdom\n<br>\n</p></div></div>\n\n<p>After sending your paper return, you can <a href=\"https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc\">check when to expect a reply from <abbr title=\"HM Revenue and Customs\">HMRC</abbr></a>.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>If you’re sending an SA100 tax return for the 2021 to 2022 tax year or earlier, <a rel=\"external\" href=\"https://webarchive.nationalarchives.gov.uk/ukgwa/20230315202347/https://www.gov.uk/government/publications/self-assessment-tax-return-sa100\">get forms from the National Archives</a>.</p>\n</div>\n\n<h2 id=\"use-commercial-software-to-send-a-return\">Use commercial software to send a return</h2>\n\n<p>You can use commercial software:</p>\n\n<ul>\n <li>for a partnership</li>\n <li>for a trust and estate</li>\n <li>if you get income from a trust</li>\n <li>if you <a href=\"/tax-uk-income-live-abroad\">lived abroad</a> as a non-resident</li>\n <li>if you’re a Lloyd’s underwriter</li>\n <li>if you’re a religious minister</li>\n <li>to report profits made on selling or disposing of more than one asset (‘chargeable gains’)</li>\n</ul>\n\n<p><a href=\"/government/publications/self-assessment-commercial-software-suppliers/self-assessment-online-commercial-software-suppliers\">Find a commercial software supplier</a>.</p>\n\n" } }, { "@type": "Question", "name": "If you no longer need to send a tax return", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/no-longer-need-to-send-a-tax-return", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/no-longer-need-to-send-a-tax-return", "text": "<p>You must tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> if you believe you no longer need to send a tax return.</p>\n\n<p>If <abbr title=\"HM Revenue and Customs\">HMRC</abbr> agrees, they’ll send a letter confirming you do not need to file a return.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>You may have to <a href=\"https://www.gov.uk/self-assessment-tax-returns/penalties\">pay a penalty</a> if HMRC do not agree before the <a href=\"https://www.gov.uk/self-assessment-tax-returns/deadlines\">Self Assessment deadline</a> of 31 January.</p>\n</div>\n\n<p>You might no longer need to send a return because, for example:</p>\n\n<ul>\n <li>you’re no longer self-employed</li>\n <li>you no longer rent out property</li>\n <li>you no longer pay <a href=\"/child-benefit-tax-charge\">the High Income Child Benefit Charge</a>\n</li>\n <li>your income is below <a href=\"https://www.gov.uk/income-tax-rates/income-over-100000\">the £150,000 threshold</a>\n</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>You can <a href=\"/check-if-you-need-tax-return\">check if you need to send a tax return</a> if you’re not sure.</p>\n</div>\n\n<p>You can tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr>:</p>\n\n<ul>\n <li>by <a rel=\"external\" href=\"https://www.tax.service.gov.uk/digital-forms/form/self-assessment-stop-being-self-assessed/draft/guide\">filling in an online form</a> - you’ll need a Government Gateway account</li>\n <li><a rel=\"external\" href=\"https://www.tax.service.gov.uk/ask-hmrc/chat/self-assessment?_ga=2.14757750.1749777676.1640718022-667890269.1633006830\">online using <abbr title=\"HM Revenue and Customs\">HMRC</abbr>’s digital assistant</a></li>\n <li><a href=\"https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment\">by phone or post</a></li>\n</ul>\n\n<p>You’ll need to provide <a href=\"/lost-national-insurance-number\">your National Insurance number</a> and <a href=\"/find-utr-number\">your UTR number</a>.</p>\n\n" } }, { "@type": "Question", "name": "Deadlines", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/deadlines", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/deadlines", "text": "<p>HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) must receive your tax return and any money you owe by the deadline.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>The last tax year started on 6 April 2023 and ended on 5 April 2024.</p>\n</div>\n\n<h2 id=\"deadline-for-telling-hmrc-you-need-to-complete-a-return\">Deadline for telling <abbr title=\"HM Revenue and Customs\">HMRC</abbr> you need to complete a return</h2>\n\n<p>You must tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> by 5 October if you need to complete a tax return and have not sent one before.</p>\n\n<p>You can tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> by <a href=\"/register-for-self-assessment\">registering for Self Assessment</a>.</p>\n\n<h2 id=\"deadline-for-submitting-a-paper-return\">Deadline for submitting a paper return</h2>\n\n<p>If you’re doing a <a href=\"/self-assessment-tax-return-forms\">paper tax return</a>, you must submit it by midnight 31 October 2024.</p>\n\n<h2 id=\"deadline-for-submitting-an-online-return\">Deadline for submitting an online return</h2>\n\n<p>If you’re doing an <a href=\"/log-in-file-self-assessment-tax-return\">online tax return</a>, you must submit it by midnight 31 January 2025.</p>\n\n<h2 id=\"deadlines-for-paying-tax-you-owe\">Deadlines for paying tax you owe</h2>\n\n<p>You need to <a href=\"/pay-self-assessment-tax-bill\">pay the tax you owe</a> by midnight 31 January 2025.</p>\n\n<p>There’s usually a second payment deadline of 31 July if you make advance payments towards your bill (known as ‘<a href=\"/understand-self-assessment-bill/payments-on-account\">payments on account</a>’).</p>\n\n<p>You’ll usually <a href=\"/self-assessment-tax-returns/penalties\">pay a penalty</a> if you’re late. You can <a href=\"/tax-appeals/penalty\">appeal against a penalty</a> if you have a <a href=\"/tax-appeals/reasonable-excuses\">reasonable excuse</a>.</p>\n\n<h2 id=\"if-you-do-not-know-your-profit-for-the-whole-tax-year\">If you do not know your profit for the whole tax year</h2>\n\n<p>You might not know what your profit will be for the whole tax year if, for example:</p>\n\n<ul>\n <li>your ‘accounting period’ ends at a different time to the end of the tax year</li>\n <li>your ‘accounting period’ is different to your ‘basis period’</li>\n <li>you’re waiting for a valuation</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>An ‘accounting period’ is the period which a business’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 ‘basis period’).</p>\n</div>\n\n<p>If you do not know what your profit will be for the whole tax year before the reporting deadline, you should work out what it’s likely to be (known as ‘provisional figures’) and include those.</p>\n\n<p>You should tell <abbr title=\"HM Revenue and Customs\">HMRC</abbr> that you’ve used provisional figures when you submit your return.</p>\n\n<p>When you find out what your profit was for the whole tax year, you’ll need to  <a href=\"/self-assessment-tax-returns/corrections\">change your return</a>. You have 12 months from the Self Assessment deadline to make these changes.</p>\n\n<p>If more tax is due, you’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 you’ll get interest paid to you.</p>\n\n<h2 id=\"when-the-deadline-is-different\">When the deadline is different</h2>\n\n<p>Submit your online return by 30 December if you want <abbr title=\"HM Revenue and Customs\">HMRC</abbr> to automatically collect tax you owe from your wages and pension. <a href=\"/pay-self-assessment-tax-bill/through-your-tax-code\">Find out if you are eligible to pay this way</a>.</p>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> must receive a <a href=\"/self-assessment-tax-return-forms\">paper tax return</a> by 31 January if you’re a trustee of a registered pension scheme or a non-resident company. You cannot send a return online.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>HMRC might also email or write to you giving you a different deadline if they were late in sending out your return.</p>\n</div>\n\n<h3 id=\"partnership-returns-if-you-have-a-company-as-a-partner\">Partnership returns if you have a company as a partner</h3>\n\n<p>If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:</p>\n\n<ul>\n <li>online returns is 12 months from the accounting date</li>\n <li>paper returns is 9 months from the accounting date</li>\n</ul>\n\n<h2 id=\"to-2023-tax-year-and-earlier\">2022 to 2023 tax year and earlier</h2>\n\n<p>The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you’ll have to <a href=\"/self-assessment-tax-returns/penalties\">pay a penalty</a>.</p>\n\n" } }, { "@type": "Question", "name": "Penalties", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/penalties", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/penalties", "text": "<p>You’ll get a penalty if <a href=\"/self-assessment-tax-returns/who-must-send-a-tax-return\">you need to send a tax return</a> and you <a href=\"/self-assessment-tax-returns/deadlines\">miss the deadline</a> for submitting it or paying your bill.</p>\n\n<p>You’ll pay a late filing penalty of £100 if your tax return is up to 3 months late. You’ll have to pay more if it’s later, or if you <a href=\"/pay-self-assessment-tax-bill\">pay your tax bill</a> late.</p>\n\n<p>You’ll be charged interest on late payments.</p>\n\n<p><a href=\"/estimate-self-assessment-penalties\">Estimate your penalty</a> for Self Assessment tax returns more than 3 months late, and late payments.</p>\n\n<p>You can <a href=\"/tax-appeals/penalty\">appeal against a penalty</a> if you have a <a href=\"/tax-appeals/reasonable-excuses\">reasonable excuse</a>.</p>\n\n<p>Find out <a href=\"/pay-self-assessment-penalty\">how to pay a penalty</a>.</p>\n\n<div role=\"note\" aria-label=\"Warning\" class=\"application-notice help-notice\">\n<p>All partners can be charged a penalty if a partnership tax return is late.</p>\n</div>\n\n" } }, { "@type": "Question", "name": "If you need to change your return", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/corrections", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/corrections", "text": "<p>You can make a change to a tax return after you filed it, for example because you made a mistake.</p>\n\n<p>Your bill will be updated based on what you report. You may have to pay more tax or be able <a href=\"/claim-tax-refund\">to claim a refund</a>.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>There’s a different process if you need to <a href=\"/undeclared-income\">report foreign income</a>.</p>\n</div>\n\n<h2 id=\"updating-your-tax-return\">Updating your tax return</h2>\n\n<p>You can correct a tax return within 12 months of the <a href=\"/self-assessment-tax-returns/deadlines\">Self Assessment deadline</a>, online or by sending another paper return.</p>\n\n<div class=\"example\">\n<h3 id=\"example\">Example</h3>\n<p>For the 2022 to 2023 tax year, you’ll usually need to change your return by 31 January 2025.</p>\n</div>\n\n<p>If you miss the deadline or if you need to make a change to a return from an earlier tax year you’ll need to write to <abbr title=\"HM Revenue and Customs\">HMRC</abbr>.</p>\n\n<h3 id=\"online-tax-returns\">Online tax returns</h3>\n\n<p>You must wait 3 days (72 hours) after filing before updating your return.</p>\n\n<ol class=\"steps\">\n<li>\n<p><a rel=\"external\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/account/&origin=SA-frontend\">Sign in using your Government Gateway user ID and password</a>.</p>\n</li>\n<li>\n<p>From ‘Your tax account’, choose ’Self Assessment account’.</p>\n</li>\n<li>\n<p>Choose ‘More Self Assessment details’.</p>\n</li>\n<li>\n<p>Choose ‘At a glance’ from the left-hand menu.</p>\n</li>\n<li>\n<p>Choose ‘Tax return options’.</p>\n</li>\n<li>\n<p>Choose the tax year for the return you want to amend.</p>\n</li>\n<li>\n<p>Go into the tax return, make the corrections and file it again.</p>\n</li>\n</ol>\n\n<h3 id=\"paper-tax-returns\">Paper tax returns</h3>\n\n<p>For the main Self Assessment tax return, <a href=\"/government/organisations/hm-revenue-customs/contact/self-assessment-forms-ordering\">call <abbr title=\"HM Revenue and Customs\">HMRC</abbr> and request form SA100</a>. You can <a href=\"/self-assessment-tax-return-forms\">download all other forms and supplementary pages</a>.</p>\n\n<p>You then need to send the corrected pages to the address on your Self Assessment paperwork.</p>\n\n<p>Write ‘amendment’ on each page and include your name and Unique Taxpayer Reference (<abbr title=\"Unique Taxpayer Reference\">UTR</abbr>) - this is on previous tax returns or letters from <abbr title=\"HM Revenue and Customs\">HMRC</abbr>.</p>\n\n<p>If you cannot find the address, you can send your corrections to:</p>\n\n<div class=\"address\"><div class=\"adr org fn\"><p>\n\nSelf Assessment \n<br>HM Revenue and Customs \n<br>BX9 1AS\n<br>\n</p></div></div>\n\n<h3 id=\"if-you-used-commercial-software\">If you used commercial software</h3>\n\n<p>Contact the <a href=\"/software-tax-returns\">software provider</a> for help correcting your tax return. <a href=\"/government/organisations/hm-revenue-customs/contact/self-assessment\">Contact <abbr title=\"HM Revenue and Customs\">HMRC</abbr></a> if your software is not able to make corrections.</p>\n\n<h2 id=\"write-to-hmrc\">Write to <abbr title=\"HM Revenue and Customs\">HMRC</abbr>\n</h2>\n\n<p>You must <a href=\"/government/organisations/hm-revenue-customs/contact/self-assessment\">contact <abbr title=\"HM Revenue and Customs\">HMRC</abbr></a> in writing if you’ve missed the deadline to make changes or you need to make a change to another tax year.</p>\n\n<p>You’ll also need to write <abbr title=\"HM Revenue and Customs\">HMRC</abbr> a letter to:</p>\n\n<ul>\n <li>claim overpayment relief</li>\n <li>report income you did not include in your tax return</li>\n</ul>\n\n<p>You can claim a refund up to 4 years after the end of the tax year it relates to.</p>\n\n<h3 id=\"what-to-include\">What to include</h3>\n\n<p>You must include:</p>\n\n<ul>\n <li>the tax year you’re correcting</li>\n <li>why you think you’ve paid too much or little tax</li>\n <li>how much you think you’ve over or underpaid</li>\n <li>your signature (no one else can sign on your behalf)</li>\n</ul>\n\n<p>If you’re making a claim, also include in your letter:</p>\n\n<ul>\n <li>that you’re making a claim for overpayment relief</li>\n <li>proof that you’d paid tax through Self Assessment for the relevant period</li>\n <li>how you want to be repaid</li>\n <li>that you have not previously tried to claim back this refund</li>\n <li>a signed declaration saying that the details you’ve given are correct and complete to the best of your knowledge</li>\n</ul>\n\n<h2 id=\"changes-to-your-bill\">Changes to your bill</h2>\n\n<p>You’ll see your amended bill straight away if you updated your tax return online. Within 3 days, your statement will also show:</p>\n\n<ul>\n <li>the difference from the old one, so you can see whether you owe more or less tax</li>\n <li>any interest</li>\n</ul>\n\n<p>To view this, <a rel=\"external\" href=\"https://www.tax.service.gov.uk/gg/sign-in?continue=/account/&origin=SA-frontend\">sign in using your Government Gateway user ID and password</a> and choose ‘View statements’ from the left-hand menu.</p>\n\n<h3 id=\"if-youre-owed-tax\">If you’re owed tax</h3>\n\n<p>To claim a refund, go to ‘Request a repayment’ from the left-hand menu within your <abbr title=\"HM Revenue and Customs\">HMRC</abbr> online account. Allow 4 weeks for your refund to be sent to your bank account.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>You may not get a refund if you have tax due in the next 35 days (for example for a <a href=\"/understand-self-assessment-bill/payments-on-account\">payment on account</a>). Instead, the money will be deducted from the tax you owe.</p>\n</div>\n\n<h3 id=\"if-you-need-to-pay-more-tax\">If you need to pay more tax</h3>\n\n<p>Your updated bill will also show:</p>\n\n<ul>\n <li>the deadline for paying</li>\n <li>the effect on any <a href=\"/understand-self-assessment-bill/payments-on-account\">payments on account</a> you need to make</li>\n</ul>\n\n<h3 id=\"if-you-sent-an-updated-paper-return\">If you sent an updated paper return</h3>\n\n<p><abbr title=\"HM Revenue and Customs\">HMRC</abbr> will usually send you an updated bill within 4 weeks.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>It’s taking longer than usual to process changes. You can <a href=\"/guidance/check-when-you-can-expect-a-reply-from-hmrc\">check when you can expect a reply from HMRC</a>.</p>\n</div>\n\n<p>They’ll pay any refund directly into your bank account, as long as you include your bank details on your tax return.</p>\n\n" } }, { "@type": "Question", "name": "How to get help", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/get-help", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/get-help", "text": "<p>If you need help with Self Assessment, you can:</p>\n\n<ul>\n <li>\n<a href=\"/appoint-tax-agent\">appoint someone</a> to fill in and send your tax return, for example an accountant, friend or relative - you can <a href=\"/tax-help\">find an accountant accredited in the UK</a>\n</li>\n <li><a href=\"/guidance/help-and-support-for-self-assessment\">watch videos and join webinars</a></li>\n <li><a rel=\"external\" href=\"https://www.tax.service.gov.uk/ask-hmrc/chat/self-assessment?\">ask <abbr title=\"HM Revenue and Customs\">HMRC</abbr>’s digital assistant</a></li>\n <li>contact HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) for <a href=\"/government/organisations/hm-revenue-customs/contact/self-assessment\">general Self Assessment enquiries</a>\n</li>\n <li>get <a href=\"/government/organisations/hm-revenue-customs/contact/self-assessment-online-services-helpdesk\">technical help with your online account</a>\n</li>\n</ul>\n\n<h2 id=\"help-filling-in-your-return\">Help filling in your return</h2>\n\n<p>There’s introductory guidance on GOV.UK to:</p>\n\n<ul>\n <li>\n<a href=\"/capital-gains-tax\">Capital Gains Tax</a> if you’ve sold certain things like property or shares</li>\n <li>expenses if you’re an <a href=\"/tax-relief-for-employees/\">employee</a> or <a href=\"/expenses-if-youre-self-employed\">self-employed</a>\n</li>\n <li>\n<a href=\"/child-benefit-tax-charge\">Child Benefit</a> if your income’s over £60,000</li>\n <li>tax on <a href=\"/renting-out-a-property/paying-tax\">income from renting property</a>\n</li>\n <li>tax on <a href=\"/apply-tax-free-interest-on-savings\">savings interest</a>\n</li>\n <li>tax on <a href=\"/tax-foreign-income\">income from abroad</a> - or on your UK income <a href=\"/tax-uk-income-live-abroad\">if you live abroad</a>\n</li>\n</ul>\n\n<h2 id=\"guidance-notes-and-helpsheets\">Guidance notes and helpsheets</h2>\n\n<p>You can also read guidance in:</p>\n\n<ul>\n <li>the notes for each section of the tax return, for example ‘<a href=\"/government/publications/self-assessment-uk-property-sa105\">UK property notes</a>’ if you’re completing that section</li>\n <li>\n<abbr title=\"HM Revenue and Customs\">HMRC</abbr>’s <a href=\"/self-assessment-tax-return-forms\">Self Assessment helpsheets</a>\n</li>\n</ul>\n\n" } }, { "@type": "Question", "name": "Returns for someone who has died", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/returns-for-someone-who-has-died", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240420051125/https://www.gov.uk/self-assessment-tax-returns/returns-for-someone-who-has-died", "text": "<p>If you’re the ‘personal representative’ (an executor or administrator) for someone who has died, you might need to complete:</p>\n\n<ul>\n <li>a Self Assessment tax return for income the person earned before they died </li>\n <li>a separate Self Assessment tax return for income the ‘estate’ generated after the person died</li>\n</ul>\n\n<p>A personal representative is legally responsible for dealing with the deceased’s money, property and possessions (their estate).</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>If you have not already told HMRC about a death you must do this as soon as possible. Use the <a href=\"/after-a-death/organisations-you-need-to-contact-and-tell-us-once\">Tell Us Once service</a> to let HMRC and other government organisations know about the death.</p>\n</div>\n\n<h2 id=\"returns-for-income-the-person-earned-before-they-died\">Returns for income the person earned before they died</h2>\n\n<p><abbr title=\"HM Revenue and Customs \">HMRC</abbr> will tell you if you need to fill in a Self Assessment tax return for the person who has died. If you do, they’ll send you a form to complete and return.</p>\n\n<p>You’ll usually need details of the deceased’s bank and savings accounts, for example:</p>\n\n<ul>\n <li>\n <p>bank statements</p>\n </li>\n <li>\n <p>building society pass books</p>\n </li>\n <li>\n <p>dividend vouchers</p>\n </li>\n <li>\n <p>National Savings bonds or certificates</p>\n </li>\n</ul>\n\n<p>If the deceased was employed you’ll usually need:</p>\n\n<ul>\n <li>\n <p>a P45 from their employer - if the return is for the tax year they died </p>\n </li>\n <li>\n <p>a P60 from their employer - if the return is for a tax year before the tax year they died</p>\n </li>\n <li>\n <p>details of any expenses paid by the employer - for example company cars, health insurance, travel expenses or childcare</p>\n </li>\n</ul>\n\n<p>If the deceased was receiving a pension you’ll usually need: </p>\n\n<ul>\n <li>\n <p>a final statement from their pension provider - if the return is for the tax year they died</p>\n </li>\n <li>\n <p>an end of year certificate from their pension provider - if the return is for a tax year before the tax year they died</p>\n </li>\n <li>\n <p>confirmation of any state pension</p>\n </li>\n</ul>\n\n<p>You’ll also need details of any other income they had, for example if they rented out property or ran their own business.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>Contact <a href=\"/government/organisations/hm-revenue-customs/contact/bereavement-and-deceased-estate\">HMRC’s Bereavement helpline</a> if you need help completing a return for someone who has died or if you cannot find their records.</p>\n</div>\n\n<h3 id=\"sending-the-return\">Sending the return</h3>\n\n<p>Send the completed Self Assessment form <a href=\"/government/organisations/hm-revenue-customs/contact/self-assessment\">by post</a>. </p>\n\n<p>The return must reach <abbr title=\"HM Revenue and Customs \">HMRC</abbr> by the date given in the letter you received with the form.</p>\n\n<p>You can <a href=\"/tax-help\">hire a professional</a> (such as an accountant) to help you submit a tax return on behalf of the deceased.</p>\n\n<h2 id=\"returns-for-income-the-estate-generated-after-the-person-died\">Returns for income the estate generated after the person died</h2>\n\n<p>If the estate generates any <a href=\"/probate-estate/managing-and-selling-assets\">new income after the death</a>, you may also need to do both of the following: </p>\n\n<ul>\n <li>\n <p>register with <abbr title=\"HM Revenue and Customs \">HMRC</abbr> </p>\n </li>\n <li>\n <p>send a separate tax return on behalf of the estate</p>\n </li>\n</ul>\n\n<p>You must <a href=\"/probate-estate/reporting-the-estate\">check if you need to tell <abbr title=\"HM Revenue and Customs \">HMRC</abbr> about the estate’s income</a>.</p>\n\n" } } ] } </script> </body> </html>

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