Filing, penalties and appeals

The dates that protect your money and your right to fight

Pick your country. See what to file, when penalties begin, and how long you have to challenge a decision. Every step opens the official source.

A clean tax deadline timeline beside a calculator, brass pen and coins

Tax year

6 April to 5 April the following year

HMRC deadlines do not move for weekends. If the last day is a Sunday, the money still has to clear by then.

File and pay

31 July · Official deadline

Second payment on account

The second instalment towards your Self Assessment bill.

GOV.UK

5 October · Official deadline

Register for Self Assessment

Tell HMRC you need to file for the tax year that ended in April.

GOV.UK

31 October · SA100

Paper return deadline

Last day for a paper Self Assessment return.

GOV.UK

30 December · Official deadline

Ask to pay through your tax code

File online by now if you want up to 3,000 of tax collected through your PAYE code instead of in one lump.

GOV.UK

31 January · SA100

Online return and balancing payment

File online and pay the balance for the tax year that ended in April, plus your first payment on account.

GOV.UK

1 March · Official deadline

Late payment penalty bites

A 5 percent surcharge on tax still unpaid from 31 January.

GOV.UK

Penalties, payment help and appeals

The date on your own notice wins. Appeal periods often start when the authority sends that notice, not at the tax year end.

appeal

Appeal a late filing or payment penalty

Usually within 30 days of the penalty notice

Use the date printed on your notice. A late appeal needs an explanation.

Download SA370

file

Online Self Assessment return and payment

31 January after the tax year

The paper return deadline is normally 31 October.

Open SA100

penalty

First late payment penalty

30 days after the 31 January payment deadline

Interest starts earlier. Ask for Time to Pay as soon as you know you cannot pay.

Open Payment or Time to Pay

Official library connection

The library holds the official rules behind these dates. Source checks can flag a change, but a person must approve it before Taxmiser changes a calculation.