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Usual deadlines

There are two dates by which a self assessment tax return should be filed:

1. •

   31 October following the end of the tax year (paper submission)

2. •

   31 January following the end of the tax year (three-month extension for online filing)

TMA 1970, s 8(1D)

For example, for the tax year 2023/24, the paper return must normally be filed by 31 October 2024. For an electronic return, the filing deadline is 31 January 2025.

For a template letter that could be used to remind clients to submit their information, see the Standard document ― 2023/24 tax return reminder letter.

From April 2020, HMRC no longer automatically issues paper tax returns to those who have filed on paper in the past. This decision was taken in order to encourage the use of the HMRC online filing service and to save paper. Instead, these individuals will receive a notice to file a return. From 6 April 2023 onwards, the return cannot be downloaded and printed from the GOV.UK website. Individuals can still file on paper,