Skip to main content

Our website is being updated

We are currently updating our website for the 2024/25 tax year. Please bear with us for a short while as we do this. 

Note: From 6 January 2024, the main rate of class 1 National Insurance contributions (NIC) deducted from employees’ wages reduced from 12% to 10%. From 6 April 2024, that rate is reduced further to 8%, the main rate of self-employed class 4 NIC is reduced from 9% to 6% and class 2 NIC is no longer due. Those with profits below £6,725 a year can continue to pay class 2 NIC to keep their entitlement to certain state benefits. We will include these changes with our updates in the next few weeks.

Updated on 6 April 2024

Tax return deadlines

To avoid being charged a late filing penalty, make sure you understand when your tax return should be filed.

a calendar with a sticky note attached, note says in back ink 'FILE TAX RETURN!'
Thinglass /

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 self assessment tax returns for 2023/24 (the tax year which ended on 5 April 2024):

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 2024 31 October 2024 31 October 2024 31 January 2025
1 August 2024 to 31 August 2024 3 months from date of notice 31 October 2024 31 January 2025
1 September 2024 to 31 October 2024 3 months from date of notice 2 months from date of notice 31 January 2025
After 31 October 2024 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.
LITRG creation

Example – paper tax return

Alfie notified HMRC that he would need to complete a 2023/24 tax return on 17 September 2024. He doesn’t have a computer, so he requested a paper tax return. HMRC sent a paper return to him to complete. The date of issue of the paper tax return was 1 October 2024.

If he wants HMRC to calculate his tax liability for him, Alfie needs to send the form to HMRC by 1 December 2024, that is, within two months of the date of issue of the return.

But if Alfie is happy to calculate his tax bill himself then will have a period of three months from 1 October 2024 to file the paper tax return – so by 1 January 2025.

Example – online tax return

Pablo is sent a notice to file a self assessment tax return for the 2023/24 tax year which is dated 10 April 2024. Therefore, he must file the return online by 31 January 2025. But if he decides to file a paper tax return, he must file the paper tax return by 31 October 2024.

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 following the end of the tax year. For 2023/24, this means submitting your online return by 30 December 2024 for the tax to be collected via your 2025/26 PAYE code. Note that the date is 30 December, not 31 December.

We explain more about paying self assessment tax via your PAYE code on our Self assessment tax payments page.

Penalties for late filing

If you do not submit your tax return by the due date, then (unless the new penalty system applies to you) 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 2023/24 after 31 October 2024, you cannot avoid a late filing penalty by filing the return online before 31 January 2025. However, if you intended to file on paper but miss the 31 October deadline, then you can avoid a penalty by filing the return online instead as long as you do so by the following 31 January.


If you are a partner in a partnership, note that HMRC do not provide an online partnership return. Therefore, if you want to file online you will need to file the partnership return by other means (such as via a tax adviser or using third party software). Otherwise, 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.

For more information on late filing penalties for partnerships, see HMRC’s manual.

Back to top