Archive Website of the UK government

Do you need to fill in a tax return?

HMRC will contact you, usually in April, if they think you need to fill in a tax return.

You'll receive a letter which explains when you will need to send your return back. If you have previously sent your return on paper, you'll receive a paper tax return.

If HMRC hasn’t contacted you, but you think you may need to complete a tax return, follow the link below to check.

If HMRC asks you to complete a tax return, but you don't think you need to, let HMRC know. It's important to do this as soon as possible. If you don't, you may have to pay a penalty.

• Do you need to complete a tax return?

• Telephone or write to HMRC Opens new window

Deadlines for sending in your tax return

31 October: all paper returns

If you send a paper tax return, it must reach HMRC by midnight on 31 October.

You only have longer than this if you received the letter, telling you to send a tax return, after 31 July. In this case you'll have three months from the date you received that letter.

31 January: online returns

Your online tax return must reach HMRC by midnight on 31 January.

You only have longer than this if you received the letter, telling you to send a tax return, after 31 October. In this case you'll have three months from the date you received that letter.

There's an earlier deadline of 30 December if you want HMRC to collect any tax you owe through your tax code. You now can ask for this if you owe less than £3,000. Please show this clearly on your tax return. HMRC will try to collect the tax due through your code, but they can't always do so.

Penalties if you miss the tax return deadline

If you miss the deadline, the longer you delay, the more you'll have to pay. So it's important to send your tax return to HMRC as soon as you can. The table below shows the penalties you'll have to pay if your return is late. If a Partnership tax return is late, each partner will have to pay the penalties shown below.

Penalties for missing the tax return deadline

Example

Mrs A's tax return is due on 31 January 2024 but HMRC doesn't receive it until 5 August 2013.

It is over six months late so she will have to pay all of the following:

• £100 fixed penalty
• £900 penalty - this is £10 each day from 1 May to 29 July, when the maximum 90 day penalty is reached
• £300 or 5 per cent of the tax due - whichever is the higher
  

You may think you have a reasonable excuse for sending your tax return late. You can find out more about reasonable excuses in the 'How to appeal' article (see below). You don't need to wait until you get a penalty. You should let HMRC know as soon as you can.

• How to appeal against HM Revenue & Customs tax decisions Opens new window

Receiving a tax estimate if your return is late

If you don't send your return by the deadline HMRC may estimate the tax you owe. You will have to pay this and also interest on any tax that you pay late. You can only change this estimate by sending your tax return. You will also have to pay any penalties due for missing the tax return deadline.

Deadlines for paying your tax

31 January

You must pay any tax you owe by 31 January following the end of the tax year. For example, for the tax year 2011-12 (ending on 5 April 2023) you must pay any tax you owe by 31 January 2013. The payment deadline is the same for both paper and online returns.

You’ll need to pay one or both of the following:

• any tax you still owe for the previous tax year
• the first of two 'payments on account'

Payments on account are part payments towards your next tax bill. You don't always have to pay these, it'll depend on the amount of tax due and the kind of income you receive.

HMRC will usually send you a ‘Self Assessment Statement’ that shows how much you owe. If you don't receive this, you'll need to work out the tax due yourself. You can use your tax calculation and previous statements or log in to HMRC Online Services and use the 'View Account' option.

• Understanding your Self Assessment Statement

• Log in to HMRC Online Services Opens new window

31 July

This is your deadline for making any further payments on account.

For example, on 31 July 2023 you would make your second payment on account for the 2011-12 tax year.

Interest and penalties if you don't pay your tax on time

If you don't pay the tax you owe for the previous tax year on time, the longer you delay, the more you'll have to pay. So it's important to pay the tax as soon as you can.

Penalties for paying late

The penalties above do not apply to any payments on account that you pay late.

Interest charges if you pay late

You will have to pay interest on anything you owe and haven't paid, including any unpaid penalties, until HMRC receives your payment.

• The latest interest rates on late payments Opens new window

Example

Mr T's tax for the 2011-12 tax year is due on 31 January 2013. HMRC doesn't receive it until 5 Aug 2013.

It is over six months late so he will have to pay all of the following:

• 5 per cent of the tax unpaid at 1 March (30 days after the date the tax was due)
• 5 per cent of the tax unpaid at 1 August (five months after the first penalty)
• interest on all outstanding amounts, including any unpaid penalties

You may think you have a reasonable excuse for paying your tax late. You can find out more about reasonable excuses in the 'How to appeal' article (see link below). You don’t need to wait until you get a penalty, you should let HMRC know as soon as you can.

• How to appeal against HM Revenue & Customs tax decisions Opens new window

Late return and payment penalties before 6 April 2023

In some cases, you may have to pay a penalty under the 'old rules' that applied before 6 April 2011. For example, if HMRC asked you to fill in a 2009-10 tax return and you still haven't sent it back.

Follow the link below to find out more.

• Late tax return and payment penalties for years before 6 April 2023 Opens new window

More useful links

• How to pay Self Assessment Opens new window