HMRC Dates for December
 
 
Date
 

Description        
 

Reference
 
30 December                         

Online returns
(for tax to be collected through
your tax code)     

If you send us your tax return online you must send it back by this date if you want us to collect tax through your tax code (if possible) where you owe less than £2,000. Otherwise you can send it to us up to 31 January.











HMRC Dates for January
 
 
Date                
 

Description
 

Reference
 
31 January
Online returns                

Where a paper tax return or a notice to complete a tax return is issued before 31 July this is the deadline for sending back an online tax return.

Where a paper tax return or a notice to file a tax return is issued after 31 July the deadline for online filing is the later of three months following the date of issue of the return or 31 January following the end of the year of assessment.

If it arrives after this deadline you'll be charged an automatic £100 penalty.

(This is also the deadline for paper returns where there isn't the option to file the return online. See 'Deadlines for tax returns that can't be sent online' below.)

(Late Partnership returns attract a £100 penalty for each partner. Late Trust and Estate returns result in a £100 charge to the trust or estate.)