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From 6 January 2024, the main rate of class 1 National Insurance contributions (NIC) deducted from employees’ wages is reduced from 12% to 10%. From 6 April 2024, the main rate of self-employed class 4 NIC will reduce from 9% to 8% and class 2 NIC will no longer be due. Those with profits below £6,725 a year can continue to pay class 2 NIC to keep their entitlement to certain state benefits. Our guidance will be updated in full in spring 2024.

Updated on 6 April 2023

Tax return deadlines

Make sure you understand when your tax return should be filed to avoid being charged a late filing penalty.

Content on this page:

Due dates

The due date for a self assessment tax return depends on:

  • the date of issue of the notice that HMRC send you to tell you to complete a tax return, and
  • whether you complete your tax return on paper or online.

The table below summarises the position for 2022/23 (the tax year which ended on 5 April 2023):

Date of tax return or date notice to file issued Deadline for submitting paper return Deadline for submitting return to HMRC to
calculate tax (paper returns only)
Deadline for submitting return online
On or before 31 July 2023 31 October 2023 31 October 2023 31 January 2024
1 August 2023 to 31 August 2023 3 months from date of notice 31 October 2023 31 January 2024
1 September 2023 to 31 October 2023 3 months from date of notice 2 months from date of notice 31 January 2024
After 31 October 2023 3 months from date of notice 2 months from date of notice 3 months from date of notice
HMRC notice to file a self assessment tax return for the tax year ending on 5 April, issued on 30 April. Taxpayer has to file the tax return by 31 October if on paper or 31 January if online.
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PAYE code adjustment for tax owed

If you owe less than £3,000 for the year and want HMRC to collect this by adjusting your PAYE code, you must submit a paper return by 31 October or an online return by 30 December. So for 2022/23, this means submitting your online return by 30 December 2023 for the tax to be collected via your 2024/25 PAYE code. Note that the date is 30 December, not 31 December.

Penalties for late filing

If you do not submit your tax return by the due date, then you will automatically be charged a late filing penalty of £100. HMRC continue to charge penalties the longer you delay. See Tax penalties and interest for more details.

HMRC take the date of the first return received by them for the purposes of calculating late filing penalties. For example, if you file a paper return for 2022/23 after 31 October 2023, you cannot avoid a late filing penalty by filing the return online before 31 January 2024.

Partnerships

If you are a partner in a partnership, note that HMRC do not provide an online partnership return. Therefore, if you cannot file the partnership return by other means (such as via a tax adviser or using third party software) you must file a paper version of the return by the relevant paper due date to avoid late filing penalties in relation to the partnership tax return.

Examples

Below we give some practical examples of how the dates listed above work in different situations. 

Alfie 1: not completed return previously: new sources of income

Alfie notified HMRC that he would need to complete a 2022/23 tax return on 17 September 2023. HMRC issued a return on 1 October 2023.

Alfie needs to send the form to HMRC by 1 December 2023, that is, within two months of the date of issue of the return, if he wants HMRC to calculate his tax liability for him.

Alfie 2: submission date for return: calculating own tax

If Alfie is asked to send in a self assessment tax return after 31 July 2023 but before 31 October 2023 – let us say 1 September 2023 – he will have a period of three months beginning with the date of the notice to get the form to HMRC – so by 1 December 2023 if he is using a paper return or on or before 31 January 2024 if he is filing online.

If Alfie is sent a self assessment tax return after 31 October – the return, whether paper return or online filing, must be sent to HMRC within three months from the date of issue of the return. So, if he gets the notice to file on 1 December 2023 he must send the return in before 1 March 2024.

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