EM1505 | Opening the Enquiry: Statute: ITSA Filing Dates for Individuals, Trustees and Partnerships

From HM Revenue & Customs · Enquiry Manual

As an incentive to increase the number of taxpayers filing electronically from 1 April 2008, extra time is given for returns filed online.

For SA tax returns required by notices given on or after 6 April 2008 and relating to 2007-08 and subsequent years, the filing dates are

For paper returns: 31 October following the end of the tax year unless the notice is given after 31 July following the end of the tax year and then it is 3 months from the date the notice is given.
For online returns: 31 January following the end of the tax year unless the notice is given after 31 October following the end of the tax year and then it is 3 months from the date the notice is given.
For taxpayers filing paper returns who want HMRC to calculate their tax liability, the cut-off date will move from 30 September to 31 October to align with the new paper return filing deadline.
An automatic calculation will continue for all online filers.

Note: In practice, the computer system allows three months and seven days, to allow for the notice requiring the return to be printed, issued and to allow for postal delivery times.

Examples may be found at SAM121025

Voluntary Returns

For SA tax returns where a notice has not been given requiring the return (it is therefore a voluntary return) the filing date is

For paper returns: 31 October following the end of the tax year unless the return is received by HMRC after 31 July following the end of the tax year and then it is 3 months from the date the return is made and delivered to HMRC.
For online returns: 31 January following the end of the tax year unless the return is received by HMRC after 31 October following the end of the tax year and then it is 3 months from the date the return is made and delivered to HMRC.

As a voluntary return will always be received on the same date a notice is treated as given, it can never be late. A late filing penalty will therefore not apply to voluntary returns.

Examples may be found at SAM121140