HM Revenue &amp; Customs

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Also on this site

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Complete your Self Assessment tax return (video)

How to complete and submit your Self Assessment tax return online

Watch this short HM Revenue & Customs (HMRC) video with simple guidance on how to fill in and submit your Self Assessment tax return. This video is particularly useful if you are completing your first Self Assessment tax return.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/complete-your-self-assessment-tax-return-video

Links
View your Self Assessment calculation (video)

How to view your online tax calculation for Self Assessment

When you use HM Revenue & Customs (HMRC) online tax return it automatically works out how much you have to pay by providing you with a result of your calculation.

View this short HMRC video explaining how to view your Self Assessment calculation:

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/view-your-self-assessment-calculation-video

Links
Pay your Self Assessment tax bill (video)

How to pay your Self Assessment tax bill

Your tax bill refers to your bill for income tax and any Class 4 National Insurance contributions you may owe to HM Revenue & Customs (HMRC).

View this short HMRC video explaining how you pay your Self Assessment tax bill including various payment methods and payment deadline dates:

Developed with

HM Revenue & Customs

Also on this site

Making PAYE payments to HMRC

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/pay-your-self-assessment-tax-bill-video

Links
How to appeal a Self Assessment late filing penalty (video)

Watch this video to find out more about how to appeal against a Self Assessment late filing penalty

You may face paying a penalty if you don't submit your Self Assessment tax return on time. You may also face a penalty if you don't pay the tax you owe to HM Revenue & Customs (HMRC) by the appropriate deadline.

View this short HMRC video explaining the penalties that can be applied in the Self Assessment system and how you can appeal against a Self Assessment late filing penalty:

Developed with

HM Revenue & Customs

Also on this site

Self Assessment refunds, appeals and penalties

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/how-appeal-self-assessment-late-filing-penalty-video

Links
Budget for your Self Assessment tax bill (video)

How to budget and prepare for your Self Assessment tax bill

View this short HM Revenue & Customs (HMRC) video explaining how you can budget and prepare ahead for your Self Assessment tax bill including how to use the Ready Reckoner tool for the self-employed and information on the budget payment plan:

Developed with

HM Revenue & Customs

Actions

Budget for your Self Assessment tax bill using the Ready Reckoner

Budget payment plan

Also on this site

Your tax bill and Self Assessment

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/budget-your-self-assessment-tax-bill-video

Links
Expenses if you’re self-employed (video)

Expenses you can claim if you’re self-employed and listing these in your tax return

If you are self-employed you may need to understand pre-trading expenses, day to day revenue expenses, capital allowances and using flat rates or simplified expenses.

You can view this short HM Revenue & Customs (HMRC) video explaining expenses you can claim if you're self-employed and how to account for these in your Self Assessment tax return:

Developed with

HM Revenue & Customs

Actions

Self-employed business expenses (e-learning)

Also on this site

Expenses and benefits

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/expenses-if-youre-self-employed-video

Links
If you cannot pay your tax bill on time

You must arrange to pay your tax bill with HM Revenue and Customs (HMRC) if you either miss a payment or know you cannot pay on time
Contact HM Revenue and Customs (HMRC) as soon as possible if you:

have missed a tax deadline

know you will not be able to pay a tax bill on time

If you can pay your tax bill

If you are able to pay your tax bill in full, you should do so as soon as possible. This will stop more penalty charges and interest being added to your tax bill.

If you cannot pay your tax bill in full

Contact HMRC to discuss 91�㽶��ɫ��Ƶ available.

HMRC may suggest you pay what you owe in instalments. This is called a Time to Pay arrangement.

Pay what you owe in instalments (Time to Pay)

How you contact HM Revenue and Customs (HMRC) to make a Time to Pay arrangement depends on what your tax bill is for.

If you cannot pay a Self Assessment tax bill

You can make your own Time to Pay arrangement using your Government Gateway account, if you:

have filed your latest tax return

owe less than £30,000

are within 60 days of the payment deadline

plan to pay your debt off within the next 12 months or less

If you cannot make your own Time to Pay arrangement online

Call the Self Assessment helpline if you cannot make your own Time to Pay Arrangement online, for example you owe more than £30,000 or need longer to pay.

Self Assessment Payment Helpline
Telephone: 0300 200 3822
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges.

If you cannot pay another type of tax

If you or your company has got a letter or a text message about unpaid tax, then use the contact details in it to ask about a Time to Pay arrangement.

If you’ve not had any contact from HMRC then call the Payment Support Service.

Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges

What you’ll need to make a Time to Pay arrangement

When you set up a Time to Pay arrangement you’ll need:

the relevant reference number for the tax you cannot pay, such as your unique tax reference number

your VAT registration number if you’re a business

your bank account details

details of any previous payments you’ve missed

HMRC will ask you:

how much you can repay each month

if you can pay in full

if there are other taxes you need to pay

how much money you earn

what you usually spend (including bills and entertainment) each month

what savings or investments you have

If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

If you’ve received independent debt advice, for example from Citizens Advice, you may have a ‘Standard Financial Statement’. HMRC will accept this as evidence of what you earn and spend each month.

If your company is in tax debt

HMRC will discuss your company’s finances with you.

They’ll ask you to make a verbal proposal, explaining how you’ll pay your tax bill as quickly as you can. An adviser will ask questions about your proposal to make sure it is realistic and affordable for you.

You must reduce your debt as much as possible before entering into a Time to Pay arrangement. You can do this by releasing assets like stock, vehicles and shares.

HMRC may ask company directors to:

put personal funds into the business

accept lending

extend credit

How HMRC works out your payments

The amount you’ll be asked to pay each month is based on the money you have left after you pay any rent, food or utility bills and fixed outgoings you have, like subscriptions.

You’ll usually be asked to pay around half of what you have left over each month towards the tax you owe.

If you get a pension HMRC will count that as income, but will not count the amount in your pension pot as savings.

You can also agree to pay more if you want. Paying your debt quicker means you’ll pay less in total, as interest is added to your bill each month.

How long your Time to Pay arrangement lasts

There is no time limit on how long a Time to Pay arrangement can last. How long yours will last depends on how much you owe and what you can afford to pay each month.

Contact HMRC if anything changes that you think affects your Time to Pay arrangement. The arrangement can be made longer or shorter.

If HMRC finds out that something has changed in your circumstances, they may contact you to discuss changing your repayments.

When you cannot pay in instalments

You cannot set up a Time to Pay arrangement if HMRC do not believe you will follow a repayment plan. For example, if you have not paid taxes in the past.

If HMRC cannot agree a payment plan with you, they’ll ask you to pay the amount you owe in full. They can collect unpaid tax directly if you refuse to pay.

After a Time to Pay arrangement has been agreed

If you miss a payment, HMRC will contact you to find out why. Where possible, HMRC will restore the payment arrangement or renegotiate it with you.

If you cannot pay another tax bill, contact HMRC. You may be able to include the new tax bill in your existing Time to Pay arrangement.

If you do not contact HMRC or refuse to pay

HM Revenue and Customs (HMRC) will always try to contact you if you miss a tax payment. This can include sending you letters, texts and visiting you at home or at work.

If you do not get in contact with HMRC or cannot agree an instalment plan then HMRC may:

ask a debt collection agency to collect the money

collect what you owe directly from your wages or any monthly pension payments you get

take things you own and sell them (if you live in England, Wales or Northern Ireland)

take money directly from your bank account or building society savings (if you live in England, Wales or Northern Ireland)

take you to court

make you bankrupt

close down your company if the tax is a business tax

Any costs, like auction fees, are normally added to your debt. HMRC will tell you before taking any of these actions and will explain your rights, costs and options.

Read more about actions HMRC can take to recover tax.

Help and advice

Northern Ireland businesses can get free debt advice from Advice NI.

Making a complaint

You cannot appeal against HM Revenue and Customs’ (HMRC) decision, but you can make a complaint if you’re unhappy about how you were treated.
Also on this site

Tax payment problems

Help and 91�㽶��ɫ��Ƶ for the self-employed

Primary parent

Self Assessment

Content category

Taxes
Source URL
/content/if-you-cannot-pay-your-tax-bill-time

Links
Stop being self-employed (video)

Step-by-step video guide to stopping your Self Assessment online if you're self-employed

You must tell HM Revenue and Customs (HMRC) if you’ve stopped trading as a sole trader or you’re ending or leaving a business partnership.

You’ll also need to send a final tax return.

Watch this short HMRC video explaining how to go online and stop Self Assessment if you're self-employed:

Developed with

HM Revenue & Customs

Also on this site

Stopping self-employment

Content category

Taxes

Select subtype
Video

Source URL
/content/stop-being-self-employed-video

Links

Off-payroll working (IR35)

bgraham — Tue, 12 Jan 2021 08:36:43 +0000

Off-payroll working (IR35) bgraham Tue, 12/01/2021 - 08:36

Off-payroll working (IR35)

HMRC calculators and tools

bgraham — Wed, 15 Jun 2016 14:05:01 +0000

HMRC calculators and tools bgraham Wed, 15/06/2016 - 15:05

HMRC calculators and tools

Tax help and 91�㽶��ɫ��Ƶ for landlords

bgraham — Wed, 15 Jun 2016 13:55:48 +0000

Tax help and 91�㽶��ɫ��Ƶ for landlords bgraham Wed, 15/06/2016 - 14:55

Tax help and 91�㽶��ɫ��Ƶ for landlords

Reporting changes to HMRC

bgraham — Mon, 21 Mar 2016 11:45:41 +0000

Reporting changes to HMRC bgraham Mon, 21/03/2016 - 11:45

Reporting changes to HMRC

Expenses if you’re self-employed (video)

bgraham — Thu, 10 Dec 2015 10:25:19 +0000

Expenses if you’re self-employed (video) bgraham Thu, 10/12/2015 - 10:25

Understanding Self Assessment and your tax return

In this guide:

Register for Self Assessment (video)

How to register with HM Revenue & Customs for Self Assessment

You will need to register for Self Assessment with HM Revenue & Customs (HMRC) if you have to send a tax return but didn't send one the previous year.

First-time Self Assessment registration

The deadline to register for Self Assessment for the first time is midnight on 5 October.

Self Assessment registration process time

You should note that it can take up to 20 working days to complete the registration process. You should take this into consideration to give yourself plenty of time to complete your Self Assessment return ahead of the 31 January deadline.

Watch this short HMRC video explaining how to register your new business online with HMRC so that you can complete a Self Assessment return.

HMRC also provide video guidance on how to register for Self Assessment if you are not self-employed.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/register-self-assessment-video

Links

Self Assessment tax return deadlines

Important deadline dates for your Self Assessment tax returns.

You must send your Self Assessment tax return and pay any tax you owe to HM Revenue & Customs (HMRC) on time. There are a number of deadlines for Self Assessment that you must keep in mind.

The last tax year started on 6 April 2024 and ended on 5 April 2025.

Self Assessment deadlines

Self Assessment type	Deadline
Register for Self Assessment if you need to complete a tax return and have not sent one before	11:59pm on Sunday 5 October 2025
Paper tax returns	11:59pm on Friday 31 October 2025
Online tax returns	11:59pm on Saturday 31 January 2026
Pay the tax you owe	11:59pm on Saturday 31 January 2026

There is usually a second payment deadline of 31 July if you make advance payments towards your bill, known as payments on account.

If you fail to meet the deadline, you may have to pay a penalty. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC must receive a paper tax return by 31 January if you're a trustee of a registered pension scheme or a non-resident company. You can't send a return online.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

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:

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 - you’ll have to pay a penalty.

Developed with

Actions

Also on this site

Content category

Source URL

Links

Complete your Self Assessment tax return (video)

How to complete and submit your Self Assessment tax return online

Watch this short HM Revenue & Customs (HMRC) video with simple guidance on how to fill in and submit your Self Assessment tax return. This video is particularly useful if you are completing your first Self Assessment tax return.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/complete-your-self-assessment-tax-return-video

Links
View your Self Assessment calculation (video)

How to view your online tax calculation for Self Assessment

When you use HM Revenue & Customs (HMRC) online tax return it automatically works out how much you have to pay by providing you with a result of your calculation.

View this short HMRC video explaining how to view your Self Assessment calculation:

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/view-your-self-assessment-calculation-video

Links
Pay your Self Assessment tax bill (video)

How to pay your Self Assessment tax bill

Your tax bill refers to your bill for income tax and any Class 4 National Insurance contributions you may owe to HM Revenue & Customs (HMRC).

View this short HMRC video explaining how you pay your Self Assessment tax bill including various payment methods and payment deadline dates:

Developed with

HM Revenue & Customs

Also on this site

Making PAYE payments to HMRC

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/pay-your-self-assessment-tax-bill-video

Links
How to appeal a Self Assessment late filing penalty (video)

Watch this video to find out more about how to appeal against a Self Assessment late filing penalty

You may face paying a penalty if you don't submit your Self Assessment tax return on time. You may also face a penalty if you don't pay the tax you owe to HM Revenue & Customs (HMRC) by the appropriate deadline.

View this short HMRC video explaining the penalties that can be applied in the Self Assessment system and how you can appeal against a Self Assessment late filing penalty:

Developed with

HM Revenue & Customs

Also on this site

Self Assessment refunds, appeals and penalties

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/how-appeal-self-assessment-late-filing-penalty-video

Links
Budget for your Self Assessment tax bill (video)

How to budget and prepare for your Self Assessment tax bill

View this short HM Revenue & Customs (HMRC) video explaining how you can budget and prepare ahead for your Self Assessment tax bill including how to use the Ready Reckoner tool for the self-employed and information on the budget payment plan:

Developed with

HM Revenue & Customs

Actions

Budget for your Self Assessment tax bill using the Ready Reckoner

Budget payment plan

Also on this site

Your tax bill and Self Assessment

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/budget-your-self-assessment-tax-bill-video

Links
Expenses if you’re self-employed (video)

Expenses you can claim if you’re self-employed and listing these in your tax return

If you are self-employed you may need to understand pre-trading expenses, day to day revenue expenses, capital allowances and using flat rates or simplified expenses.

You can view this short HM Revenue & Customs (HMRC) video explaining expenses you can claim if you're self-employed and how to account for these in your Self Assessment tax return:

Developed with

HM Revenue & Customs

Actions

Self-employed business expenses (e-learning)

Also on this site

Expenses and benefits

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/expenses-if-youre-self-employed-video

Links
If you cannot pay your tax bill on time

You must arrange to pay your tax bill with HM Revenue and Customs (HMRC) if you either miss a payment or know you cannot pay on time
Contact HM Revenue and Customs (HMRC) as soon as possible if you:

have missed a tax deadline

know you will not be able to pay a tax bill on time

If you can pay your tax bill

If you are able to pay your tax bill in full, you should do so as soon as possible. This will stop more penalty charges and interest being added to your tax bill.

If you cannot pay your tax bill in full

Contact HMRC to discuss 91�㽶��ɫ��Ƶ available.

HMRC may suggest you pay what you owe in instalments. This is called a Time to Pay arrangement.

Pay what you owe in instalments (Time to Pay)

How you contact HM Revenue and Customs (HMRC) to make a Time to Pay arrangement depends on what your tax bill is for.

If you cannot pay a Self Assessment tax bill

You can make your own Time to Pay arrangement using your Government Gateway account, if you:

have filed your latest tax return

owe less than £30,000

are within 60 days of the payment deadline

plan to pay your debt off within the next 12 months or less

If you cannot make your own Time to Pay arrangement online

Call the Self Assessment helpline if you cannot make your own Time to Pay Arrangement online, for example you owe more than £30,000 or need longer to pay.

Self Assessment Payment Helpline
Telephone: 0300 200 3822
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges.

If you cannot pay another type of tax

If you or your company has got a letter or a text message about unpaid tax, then use the contact details in it to ask about a Time to Pay arrangement.

If you’ve not had any contact from HMRC then call the Payment Support Service.

Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges

What you’ll need to make a Time to Pay arrangement

When you set up a Time to Pay arrangement you’ll need:

the relevant reference number for the tax you cannot pay, such as your unique tax reference number

your VAT registration number if you’re a business

your bank account details

details of any previous payments you’ve missed

HMRC will ask you:

how much you can repay each month

if you can pay in full

if there are other taxes you need to pay

how much money you earn

what you usually spend (including bills and entertainment) each month

what savings or investments you have

If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

If you’ve received independent debt advice, for example from Citizens Advice, you may have a ‘Standard Financial Statement’. HMRC will accept this as evidence of what you earn and spend each month.

If your company is in tax debt

HMRC will discuss your company’s finances with you.

They’ll ask you to make a verbal proposal, explaining how you’ll pay your tax bill as quickly as you can. An adviser will ask questions about your proposal to make sure it is realistic and affordable for you.

You must reduce your debt as much as possible before entering into a Time to Pay arrangement. You can do this by releasing assets like stock, vehicles and shares.

HMRC may ask company directors to:

put personal funds into the business

accept lending

extend credit

How HMRC works out your payments

The amount you’ll be asked to pay each month is based on the money you have left after you pay any rent, food or utility bills and fixed outgoings you have, like subscriptions.

You’ll usually be asked to pay around half of what you have left over each month towards the tax you owe.

If you get a pension HMRC will count that as income, but will not count the amount in your pension pot as savings.

You can also agree to pay more if you want. Paying your debt quicker means you’ll pay less in total, as interest is added to your bill each month.

How long your Time to Pay arrangement lasts

There is no time limit on how long a Time to Pay arrangement can last. How long yours will last depends on how much you owe and what you can afford to pay each month.

Contact HMRC if anything changes that you think affects your Time to Pay arrangement. The arrangement can be made longer or shorter.

If HMRC finds out that something has changed in your circumstances, they may contact you to discuss changing your repayments.

When you cannot pay in instalments

You cannot set up a Time to Pay arrangement if HMRC do not believe you will follow a repayment plan. For example, if you have not paid taxes in the past.

If HMRC cannot agree a payment plan with you, they’ll ask you to pay the amount you owe in full. They can collect unpaid tax directly if you refuse to pay.

After a Time to Pay arrangement has been agreed

If you miss a payment, HMRC will contact you to find out why. Where possible, HMRC will restore the payment arrangement or renegotiate it with you.

If you cannot pay another tax bill, contact HMRC. You may be able to include the new tax bill in your existing Time to Pay arrangement.

If you do not contact HMRC or refuse to pay

HM Revenue and Customs (HMRC) will always try to contact you if you miss a tax payment. This can include sending you letters, texts and visiting you at home or at work.

If you do not get in contact with HMRC or cannot agree an instalment plan then HMRC may:

ask a debt collection agency to collect the money

collect what you owe directly from your wages or any monthly pension payments you get

take things you own and sell them (if you live in England, Wales or Northern Ireland)

take money directly from your bank account or building society savings (if you live in England, Wales or Northern Ireland)

take you to court

make you bankrupt

close down your company if the tax is a business tax

Any costs, like auction fees, are normally added to your debt. HMRC will tell you before taking any of these actions and will explain your rights, costs and options.

Read more about actions HMRC can take to recover tax.

Help and advice

Northern Ireland businesses can get free debt advice from Advice NI.

Making a complaint

You cannot appeal against HM Revenue and Customs’ (HMRC) decision, but you can make a complaint if you’re unhappy about how you were treated.
Also on this site

Tax payment problems

Help and 91�㽶��ɫ��Ƶ for the self-employed

Primary parent

Self Assessment

Content category

Taxes
Source URL
/content/if-you-cannot-pay-your-tax-bill-time

Links
Stop being self-employed (video)

Step-by-step video guide to stopping your Self Assessment online if you're self-employed

You must tell HM Revenue and Customs (HMRC) if you’ve stopped trading as a sole trader or you’re ending or leaving a business partnership.

You’ll also need to send a final tax return.

Watch this short HMRC video explaining how to go online and stop Self Assessment if you're self-employed:

Developed with

HM Revenue & Customs

Also on this site

Stopping self-employment

Content category

Taxes

Select subtype
Video

Source URL
/content/stop-being-self-employed-video

Links

Budget for your Self Assessment tax bill (video)

bgraham — Thu, 10 Dec 2015 10:14:23 +0000

Budget for your Self Assessment tax bill (video) bgraham Thu, 10/12/2015 - 10:14

Understanding Self Assessment and your tax return

In this guide:

Register for Self Assessment (video)

How to register with HM Revenue & Customs for Self Assessment

You will need to register for Self Assessment with HM Revenue & Customs (HMRC) if you have to send a tax return but didn't send one the previous year.

First-time Self Assessment registration

The deadline to register for Self Assessment for the first time is midnight on 5 October.

Self Assessment registration process time

You should note that it can take up to 20 working days to complete the registration process. You should take this into consideration to give yourself plenty of time to complete your Self Assessment return ahead of the 31 January deadline.

Watch this short HMRC video explaining how to register your new business online with HMRC so that you can complete a Self Assessment return.

HMRC also provide video guidance on how to register for Self Assessment if you are not self-employed.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/register-self-assessment-video

Links

Self Assessment tax return deadlines

Important deadline dates for your Self Assessment tax returns.

You must send your Self Assessment tax return and pay any tax you owe to HM Revenue & Customs (HMRC) on time. There are a number of deadlines for Self Assessment that you must keep in mind.

The last tax year started on 6 April 2024 and ended on 5 April 2025.

Self Assessment deadlines

Self Assessment type	Deadline
Register for Self Assessment if you need to complete a tax return and have not sent one before	11:59pm on Sunday 5 October 2025
Paper tax returns	11:59pm on Friday 31 October 2025
Online tax returns	11:59pm on Saturday 31 January 2026
Pay the tax you owe	11:59pm on Saturday 31 January 2026

There is usually a second payment deadline of 31 July if you make advance payments towards your bill, known as payments on account.

If you fail to meet the deadline, you may have to pay a penalty. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC must receive a paper tax return by 31 January if you're a trustee of a registered pension scheme or a non-resident company. You can't send a return online.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

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:

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 - you’ll have to pay a penalty.

Developed with

Actions

Also on this site

Content category

Source URL

Links

Complete your Self Assessment tax return (video)

How to complete and submit your Self Assessment tax return online

Watch this short HM Revenue & Customs (HMRC) video with simple guidance on how to fill in and submit your Self Assessment tax return. This video is particularly useful if you are completing your first Self Assessment tax return.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/complete-your-self-assessment-tax-return-video

Links
View your Self Assessment calculation (video)

How to view your online tax calculation for Self Assessment

When you use HM Revenue & Customs (HMRC) online tax return it automatically works out how much you have to pay by providing you with a result of your calculation.

View this short HMRC video explaining how to view your Self Assessment calculation:

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/view-your-self-assessment-calculation-video

Links
Pay your Self Assessment tax bill (video)

How to pay your Self Assessment tax bill

Your tax bill refers to your bill for income tax and any Class 4 National Insurance contributions you may owe to HM Revenue & Customs (HMRC).

View this short HMRC video explaining how you pay your Self Assessment tax bill including various payment methods and payment deadline dates:

Developed with

HM Revenue & Customs

Also on this site

Making PAYE payments to HMRC

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/pay-your-self-assessment-tax-bill-video

Links
How to appeal a Self Assessment late filing penalty (video)

Watch this video to find out more about how to appeal against a Self Assessment late filing penalty

You may face paying a penalty if you don't submit your Self Assessment tax return on time. You may also face a penalty if you don't pay the tax you owe to HM Revenue & Customs (HMRC) by the appropriate deadline.

View this short HMRC video explaining the penalties that can be applied in the Self Assessment system and how you can appeal against a Self Assessment late filing penalty:

Developed with

HM Revenue & Customs

Also on this site

Self Assessment refunds, appeals and penalties

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/how-appeal-self-assessment-late-filing-penalty-video

Links
Budget for your Self Assessment tax bill (video)

How to budget and prepare for your Self Assessment tax bill

View this short HM Revenue & Customs (HMRC) video explaining how you can budget and prepare ahead for your Self Assessment tax bill including how to use the Ready Reckoner tool for the self-employed and information on the budget payment plan:

Developed with

HM Revenue & Customs

Actions

Budget for your Self Assessment tax bill using the Ready Reckoner

Budget payment plan

Also on this site

Your tax bill and Self Assessment

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/budget-your-self-assessment-tax-bill-video

Links
Expenses if you’re self-employed (video)

Expenses you can claim if you’re self-employed and listing these in your tax return

If you are self-employed you may need to understand pre-trading expenses, day to day revenue expenses, capital allowances and using flat rates or simplified expenses.

You can view this short HM Revenue & Customs (HMRC) video explaining expenses you can claim if you're self-employed and how to account for these in your Self Assessment tax return:

Developed with

HM Revenue & Customs

Actions

Self-employed business expenses (e-learning)

Also on this site

Expenses and benefits

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

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Video

Source URL
/content/expenses-if-youre-self-employed-video

Links
If you cannot pay your tax bill on time

You must arrange to pay your tax bill with HM Revenue and Customs (HMRC) if you either miss a payment or know you cannot pay on time
Contact HM Revenue and Customs (HMRC) as soon as possible if you:

have missed a tax deadline

know you will not be able to pay a tax bill on time

If you can pay your tax bill

If you are able to pay your tax bill in full, you should do so as soon as possible. This will stop more penalty charges and interest being added to your tax bill.

If you cannot pay your tax bill in full

Contact HMRC to discuss 91�㽶��ɫ��Ƶ available.

HMRC may suggest you pay what you owe in instalments. This is called a Time to Pay arrangement.

Pay what you owe in instalments (Time to Pay)

How you contact HM Revenue and Customs (HMRC) to make a Time to Pay arrangement depends on what your tax bill is for.

If you cannot pay a Self Assessment tax bill

You can make your own Time to Pay arrangement using your Government Gateway account, if you:

have filed your latest tax return

owe less than £30,000

are within 60 days of the payment deadline

plan to pay your debt off within the next 12 months or less

If you cannot make your own Time to Pay arrangement online

Call the Self Assessment helpline if you cannot make your own Time to Pay Arrangement online, for example you owe more than £30,000 or need longer to pay.

Self Assessment Payment Helpline
Telephone: 0300 200 3822
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges.

If you cannot pay another type of tax

If you or your company has got a letter or a text message about unpaid tax, then use the contact details in it to ask about a Time to Pay arrangement.

If you’ve not had any contact from HMRC then call the Payment Support Service.

Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges

What you’ll need to make a Time to Pay arrangement

When you set up a Time to Pay arrangement you’ll need:

the relevant reference number for the tax you cannot pay, such as your unique tax reference number

your VAT registration number if you’re a business

your bank account details

details of any previous payments you’ve missed

HMRC will ask you:

how much you can repay each month

if you can pay in full

if there are other taxes you need to pay

how much money you earn

what you usually spend (including bills and entertainment) each month

what savings or investments you have

If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

If you’ve received independent debt advice, for example from Citizens Advice, you may have a ‘Standard Financial Statement’. HMRC will accept this as evidence of what you earn and spend each month.

If your company is in tax debt

HMRC will discuss your company’s finances with you.

They’ll ask you to make a verbal proposal, explaining how you’ll pay your tax bill as quickly as you can. An adviser will ask questions about your proposal to make sure it is realistic and affordable for you.

You must reduce your debt as much as possible before entering into a Time to Pay arrangement. You can do this by releasing assets like stock, vehicles and shares.

HMRC may ask company directors to:

put personal funds into the business

accept lending

extend credit

How HMRC works out your payments

The amount you’ll be asked to pay each month is based on the money you have left after you pay any rent, food or utility bills and fixed outgoings you have, like subscriptions.

You’ll usually be asked to pay around half of what you have left over each month towards the tax you owe.

If you get a pension HMRC will count that as income, but will not count the amount in your pension pot as savings.

You can also agree to pay more if you want. Paying your debt quicker means you’ll pay less in total, as interest is added to your bill each month.

How long your Time to Pay arrangement lasts

There is no time limit on how long a Time to Pay arrangement can last. How long yours will last depends on how much you owe and what you can afford to pay each month.

Contact HMRC if anything changes that you think affects your Time to Pay arrangement. The arrangement can be made longer or shorter.

If HMRC finds out that something has changed in your circumstances, they may contact you to discuss changing your repayments.

When you cannot pay in instalments

You cannot set up a Time to Pay arrangement if HMRC do not believe you will follow a repayment plan. For example, if you have not paid taxes in the past.

If HMRC cannot agree a payment plan with you, they’ll ask you to pay the amount you owe in full. They can collect unpaid tax directly if you refuse to pay.

After a Time to Pay arrangement has been agreed

If you miss a payment, HMRC will contact you to find out why. Where possible, HMRC will restore the payment arrangement or renegotiate it with you.

If you cannot pay another tax bill, contact HMRC. You may be able to include the new tax bill in your existing Time to Pay arrangement.

If you do not contact HMRC or refuse to pay

HM Revenue and Customs (HMRC) will always try to contact you if you miss a tax payment. This can include sending you letters, texts and visiting you at home or at work.

If you do not get in contact with HMRC or cannot agree an instalment plan then HMRC may:

ask a debt collection agency to collect the money

collect what you owe directly from your wages or any monthly pension payments you get

take things you own and sell them (if you live in England, Wales or Northern Ireland)

take money directly from your bank account or building society savings (if you live in England, Wales or Northern Ireland)

take you to court

make you bankrupt

close down your company if the tax is a business tax

Any costs, like auction fees, are normally added to your debt. HMRC will tell you before taking any of these actions and will explain your rights, costs and options.

Read more about actions HMRC can take to recover tax.

Help and advice

Northern Ireland businesses can get free debt advice from Advice NI.

Making a complaint

You cannot appeal against HM Revenue and Customs’ (HMRC) decision, but you can make a complaint if you’re unhappy about how you were treated.
Also on this site

Tax payment problems

Help and 91�㽶��ɫ��Ƶ for the self-employed

Primary parent

Self Assessment

Content category

Taxes
Source URL
/content/if-you-cannot-pay-your-tax-bill-time

Links
Stop being self-employed (video)

Step-by-step video guide to stopping your Self Assessment online if you're self-employed

You must tell HM Revenue and Customs (HMRC) if you’ve stopped trading as a sole trader or you’re ending or leaving a business partnership.

You’ll also need to send a final tax return.

Watch this short HMRC video explaining how to go online and stop Self Assessment if you're self-employed:

Developed with

HM Revenue & Customs

Also on this site

Stopping self-employment

Content category

Taxes

Select subtype
Video

Source URL
/content/stop-being-self-employed-video

Links

Pay your Self Assessment tax bill (video)

bgraham — Thu, 10 Dec 2015 10:10:56 +0000

Pay your Self Assessment tax bill (video) bgraham Thu, 10/12/2015 - 10:10

Understanding Self Assessment and your tax return

In this guide:

Register for Self Assessment (video)

How to register with HM Revenue & Customs for Self Assessment

You will need to register for Self Assessment with HM Revenue & Customs (HMRC) if you have to send a tax return but didn't send one the previous year.

First-time Self Assessment registration

The deadline to register for Self Assessment for the first time is midnight on 5 October.

Self Assessment registration process time

You should note that it can take up to 20 working days to complete the registration process. You should take this into consideration to give yourself plenty of time to complete your Self Assessment return ahead of the 31 January deadline.

Watch this short HMRC video explaining how to register your new business online with HMRC so that you can complete a Self Assessment return.

HMRC also provide video guidance on how to register for Self Assessment if you are not self-employed.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/register-self-assessment-video

Links

Self Assessment tax return deadlines

Important deadline dates for your Self Assessment tax returns.

You must send your Self Assessment tax return and pay any tax you owe to HM Revenue & Customs (HMRC) on time. There are a number of deadlines for Self Assessment that you must keep in mind.

The last tax year started on 6 April 2024 and ended on 5 April 2025.

Self Assessment deadlines

Self Assessment type	Deadline
Register for Self Assessment if you need to complete a tax return and have not sent one before	11:59pm on Sunday 5 October 2025
Paper tax returns	11:59pm on Friday 31 October 2025
Online tax returns	11:59pm on Saturday 31 January 2026
Pay the tax you owe	11:59pm on Saturday 31 January 2026

There is usually a second payment deadline of 31 July if you make advance payments towards your bill, known as payments on account.

If you fail to meet the deadline, you may have to pay a penalty. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC must receive a paper tax return by 31 January if you're a trustee of a registered pension scheme or a non-resident company. You can't send a return online.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

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:

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 - you’ll have to pay a penalty.

Developed with

Actions

Also on this site

Content category

Source URL

Links

Complete your Self Assessment tax return (video)

How to complete and submit your Self Assessment tax return online

Watch this short HM Revenue & Customs (HMRC) video with simple guidance on how to fill in and submit your Self Assessment tax return. This video is particularly useful if you are completing your first Self Assessment tax return.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/complete-your-self-assessment-tax-return-video

Links
View your Self Assessment calculation (video)

How to view your online tax calculation for Self Assessment

When you use HM Revenue & Customs (HMRC) online tax return it automatically works out how much you have to pay by providing you with a result of your calculation.

View this short HMRC video explaining how to view your Self Assessment calculation:

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/view-your-self-assessment-calculation-video

Links
Pay your Self Assessment tax bill (video)

How to pay your Self Assessment tax bill

Your tax bill refers to your bill for income tax and any Class 4 National Insurance contributions you may owe to HM Revenue & Customs (HMRC).

View this short HMRC video explaining how you pay your Self Assessment tax bill including various payment methods and payment deadline dates:

Developed with

HM Revenue & Customs

Also on this site

Making PAYE payments to HMRC

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/pay-your-self-assessment-tax-bill-video

Links
How to appeal a Self Assessment late filing penalty (video)

Watch this video to find out more about how to appeal against a Self Assessment late filing penalty

You may face paying a penalty if you don't submit your Self Assessment tax return on time. You may also face a penalty if you don't pay the tax you owe to HM Revenue & Customs (HMRC) by the appropriate deadline.

View this short HMRC video explaining the penalties that can be applied in the Self Assessment system and how you can appeal against a Self Assessment late filing penalty:

Developed with

HM Revenue & Customs

Also on this site

Self Assessment refunds, appeals and penalties

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/how-appeal-self-assessment-late-filing-penalty-video

Links
Budget for your Self Assessment tax bill (video)

How to budget and prepare for your Self Assessment tax bill

View this short HM Revenue & Customs (HMRC) video explaining how you can budget and prepare ahead for your Self Assessment tax bill including how to use the Ready Reckoner tool for the self-employed and information on the budget payment plan:

Developed with

HM Revenue & Customs

Actions

Budget for your Self Assessment tax bill using the Ready Reckoner

Budget payment plan

Also on this site

Your tax bill and Self Assessment

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/budget-your-self-assessment-tax-bill-video

Links
Expenses if you’re self-employed (video)

Expenses you can claim if you’re self-employed and listing these in your tax return

If you are self-employed you may need to understand pre-trading expenses, day to day revenue expenses, capital allowances and using flat rates or simplified expenses.

You can view this short HM Revenue & Customs (HMRC) video explaining expenses you can claim if you're self-employed and how to account for these in your Self Assessment tax return:

Developed with

HM Revenue & Customs

Actions

Self-employed business expenses (e-learning)

Also on this site

Expenses and benefits

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/expenses-if-youre-self-employed-video

Links
If you cannot pay your tax bill on time

You must arrange to pay your tax bill with HM Revenue and Customs (HMRC) if you either miss a payment or know you cannot pay on time
Contact HM Revenue and Customs (HMRC) as soon as possible if you:

have missed a tax deadline

know you will not be able to pay a tax bill on time

If you can pay your tax bill

If you are able to pay your tax bill in full, you should do so as soon as possible. This will stop more penalty charges and interest being added to your tax bill.

If you cannot pay your tax bill in full

Contact HMRC to discuss 91�㽶��ɫ��Ƶ available.

HMRC may suggest you pay what you owe in instalments. This is called a Time to Pay arrangement.

Pay what you owe in instalments (Time to Pay)

How you contact HM Revenue and Customs (HMRC) to make a Time to Pay arrangement depends on what your tax bill is for.

If you cannot pay a Self Assessment tax bill

You can make your own Time to Pay arrangement using your Government Gateway account, if you:

have filed your latest tax return

owe less than £30,000

are within 60 days of the payment deadline

plan to pay your debt off within the next 12 months or less

If you cannot make your own Time to Pay arrangement online

Call the Self Assessment helpline if you cannot make your own Time to Pay Arrangement online, for example you owe more than £30,000 or need longer to pay.

Self Assessment Payment Helpline
Telephone: 0300 200 3822
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges.

If you cannot pay another type of tax

If you or your company has got a letter or a text message about unpaid tax, then use the contact details in it to ask about a Time to Pay arrangement.

If you’ve not had any contact from HMRC then call the Payment Support Service.

Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges

What you’ll need to make a Time to Pay arrangement

When you set up a Time to Pay arrangement you’ll need:

the relevant reference number for the tax you cannot pay, such as your unique tax reference number

your VAT registration number if you’re a business

your bank account details

details of any previous payments you’ve missed

HMRC will ask you:

how much you can repay each month

if you can pay in full

if there are other taxes you need to pay

how much money you earn

what you usually spend (including bills and entertainment) each month

what savings or investments you have

If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

If you’ve received independent debt advice, for example from Citizens Advice, you may have a ‘Standard Financial Statement’. HMRC will accept this as evidence of what you earn and spend each month.

If your company is in tax debt

HMRC will discuss your company’s finances with you.

They’ll ask you to make a verbal proposal, explaining how you’ll pay your tax bill as quickly as you can. An adviser will ask questions about your proposal to make sure it is realistic and affordable for you.

You must reduce your debt as much as possible before entering into a Time to Pay arrangement. You can do this by releasing assets like stock, vehicles and shares.

HMRC may ask company directors to:

put personal funds into the business

accept lending

extend credit

How HMRC works out your payments

The amount you’ll be asked to pay each month is based on the money you have left after you pay any rent, food or utility bills and fixed outgoings you have, like subscriptions.

You’ll usually be asked to pay around half of what you have left over each month towards the tax you owe.

If you get a pension HMRC will count that as income, but will not count the amount in your pension pot as savings.

You can also agree to pay more if you want. Paying your debt quicker means you’ll pay less in total, as interest is added to your bill each month.

How long your Time to Pay arrangement lasts

There is no time limit on how long a Time to Pay arrangement can last. How long yours will last depends on how much you owe and what you can afford to pay each month.

Contact HMRC if anything changes that you think affects your Time to Pay arrangement. The arrangement can be made longer or shorter.

If HMRC finds out that something has changed in your circumstances, they may contact you to discuss changing your repayments.

When you cannot pay in instalments

You cannot set up a Time to Pay arrangement if HMRC do not believe you will follow a repayment plan. For example, if you have not paid taxes in the past.

If HMRC cannot agree a payment plan with you, they’ll ask you to pay the amount you owe in full. They can collect unpaid tax directly if you refuse to pay.

After a Time to Pay arrangement has been agreed

If you miss a payment, HMRC will contact you to find out why. Where possible, HMRC will restore the payment arrangement or renegotiate it with you.

If you cannot pay another tax bill, contact HMRC. You may be able to include the new tax bill in your existing Time to Pay arrangement.

If you do not contact HMRC or refuse to pay

HM Revenue and Customs (HMRC) will always try to contact you if you miss a tax payment. This can include sending you letters, texts and visiting you at home or at work.

If you do not get in contact with HMRC or cannot agree an instalment plan then HMRC may:

ask a debt collection agency to collect the money

collect what you owe directly from your wages or any monthly pension payments you get

take things you own and sell them (if you live in England, Wales or Northern Ireland)

take money directly from your bank account or building society savings (if you live in England, Wales or Northern Ireland)

take you to court

make you bankrupt

close down your company if the tax is a business tax

Any costs, like auction fees, are normally added to your debt. HMRC will tell you before taking any of these actions and will explain your rights, costs and options.

Read more about actions HMRC can take to recover tax.

Help and advice

Northern Ireland businesses can get free debt advice from Advice NI.

Making a complaint

You cannot appeal against HM Revenue and Customs’ (HMRC) decision, but you can make a complaint if you’re unhappy about how you were treated.
Also on this site

Tax payment problems

Help and 91�㽶��ɫ��Ƶ for the self-employed

Primary parent

Self Assessment

Content category

Taxes
Source URL
/content/if-you-cannot-pay-your-tax-bill-time

Links
Stop being self-employed (video)

Step-by-step video guide to stopping your Self Assessment online if you're self-employed

You must tell HM Revenue and Customs (HMRC) if you’ve stopped trading as a sole trader or you’re ending or leaving a business partnership.

You’ll also need to send a final tax return.

Watch this short HMRC video explaining how to go online and stop Self Assessment if you're self-employed:

Developed with

HM Revenue & Customs

Also on this site

Stopping self-employment

Content category

Taxes

Select subtype
Video

Source URL
/content/stop-being-self-employed-video

Links

View your Self Assessment calculation (video)

bgraham — Thu, 10 Dec 2015 10:06:14 +0000

View your Self Assessment calculation (video) bgraham Thu, 10/12/2015 - 10:06

Understanding Self Assessment and your tax return

In this guide:

Register for Self Assessment (video)

How to register with HM Revenue & Customs for Self Assessment

You will need to register for Self Assessment with HM Revenue & Customs (HMRC) if you have to send a tax return but didn't send one the previous year.

First-time Self Assessment registration

The deadline to register for Self Assessment for the first time is midnight on 5 October.

Self Assessment registration process time

You should note that it can take up to 20 working days to complete the registration process. You should take this into consideration to give yourself plenty of time to complete your Self Assessment return ahead of the 31 January deadline.

Watch this short HMRC video explaining how to register your new business online with HMRC so that you can complete a Self Assessment return.

HMRC also provide video guidance on how to register for Self Assessment if you are not self-employed.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and 91�㽶��ɫ��Ƶ for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/register-self-assessment-video

Links

Self Assessment tax return deadlines

Important deadline dates for your Self Assessment tax returns.

You must send your Self Assessment tax return and pay any tax you owe to HM Revenue & Customs (HMRC) on time. There are a number of deadlines for Self Assessment that you must keep in mind.

The last tax year started on 6 April 2024 and ended on 5 April 2025.

Self Assessment deadlines

Self Assessment type	Deadline
Register for Self Assessment if you need to complete a tax return and have not sent one before	11:59pm on Sunday 5 October 2025
Paper tax returns	11:59pm on Friday 31 October 2025
Online tax returns	11:59pm on Saturday 31 January 2026
Pay the tax you owe	11:59pm on Saturday 31 January 2026

There is usually a second payment deadline of 31 July if you make advance payments towards your bill, known as payments on account.

If you fail to meet the deadline, you may have to pay a penalty. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC must receive a paper tax return by 31 January if you're a trustee of a registered pension scheme or a non-resident company. You can't send a return online.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

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:

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 - you’ll have to pay a penalty.

Developed with

Actions

Also on this site

Content category

Source URL