Every UK tax deadline, and what it costs you to miss it
The tax year runs 6 April to 5 April. Here is every date, the form it belongs to, who it applies to and the official GOV.UK page that publishes it.
Tax year runs
6 April to 5 April
Different from the calendar year
Dates on this page
20
All linked to GOV.UK
Late filing starts at
£100
Even when you owe no tax
Self Assessment
The tax year starts
6 April
New allowances, new ISA limit, new pension annual allowance. Anything unused from last year is gone.
Who: Everyone
If you are late: Nothing to pay, but a year of allowances you never used cannot be recovered.
GOV.UK Self AssessmentRegister for Self Assessment
5 October
Form SA1 (or CWF1 if self-employed)
Tell HMRC you need to file for the tax year that ended on 5 April. You need your UTR before you can file.
Who: Anyone filing for the first time, new landlords, new sole traders
If you are late: A failure to notify penalty based on the tax you owe, up to 100 per cent in serious cases.
GOV.UK register for Self AssessmentPaper tax return deadline
31 October
Form SA100 on paper
The last day HMRC will accept the main return on paper for the tax year that ended on 5 April.
Who: Anyone filing on paper rather than online
If you are late: An automatic 100 pound penalty, even if you owe no tax. File online instead and you have until 31 January.
GOV.UK SA100Online tax return deadline
31 January
Form SA100 online
The main return, plus every supplementary page it needs, filed through HMRC online or commercial software.
Who: Everyone in Self Assessment
If you are late: 100 pounds straight away, then 10 pounds a day after three months, then further penalties at six and twelve months.
GOV.UK SA100Last day to amend the return
31 January the following year
Form SA100 amendment
You get twelve months from the filing deadline to correct a return. After that you need an overpayment relief claim.
Who: Anyone who spots a missed expense or relief
If you are late: You can still claim overpayment relief for up to four years, but the process is slower.
GOV.UK correctionsSelf-employment pages
With your return
Form SA103S (short) or SA103F (full)
Turnover in box 15, allowable expenses in box 20, profit in box 21. Use the short version under the VAT threshold.
Who: Sole traders and anyone with untaxed trading income over 1,000 pounds
If you are late: The whole return counts as late without the pages it needs.
GOV.UK SA103SGet your tax calculation
After you file
Form SA302
HMRC's own calculation of the return you filed. Mortgage lenders ask for it alongside a tax year overview.
Who: Anyone who filed, especially the self-employed applying for a mortgage
If you are late: Nothing to pay, but check it against your own figures before you accept the bill.
GOV.UK SA302Employment pages
With your return
Form SA102
One set of pages per job. Pay in box 1, tax taken off in box 2, both straight from your P60 or P45.
Who: Employees and company directors who file a return
If you are late: The return is incomplete without them.
GOV.UK SA102
Payments
Second payment on account due
31 July
The second half of your estimated bill for the current year. If your income has dropped you can ask to reduce it.
Who: Anyone whose last bill was over 1,000 pounds and mostly outside PAYE
If you are late: Interest runs daily from 1 August at the HMRC late payment rate.
GOV.UK payments on accountAsk for tax to be collected through your tax code
30 December
File online by this date, owe under 3,000 pounds and you can spread the bill across next year's pay instead of paying in one go.
Who: Employed people with a small Self Assessment bill
If you are late: You lose the option and the whole bill is due on 31 January.
GOV.UK pay through your tax codeBalancing payment and first payment on account
31 January
Last year's remaining tax plus the first instalment towards this year, in the same payment.
Who: Everyone with tax to pay through Self Assessment
If you are late: Interest from 1 February, then a 5 per cent surcharge if still unpaid 30 days later.
GOV.UK pay your billVoluntary Class 2 National Insurance
31 January
Form SA103S box 36
Paying voluntarily when your profit is low protects your state pension record for the year.
Who: Sole traders with profits under the small profits threshold
If you are late: The year can still be topped up later as Class 3, which costs several times more.
GOV.UK self-employed National Insurance
Property and gains
UK property pages
With your return
Form SA105
All your UK let property together. Rents in box 20, costs in boxes 24 to 29, mortgage interest in box 44.
Who: Landlords with UK rental income
If you are late: Same penalties as a late return, and mortgage interest relief is easily missed.
GOV.UK SA105Capital gains pages
With your return
Form SA108
Shares, second properties, crypto and business sales, with your annual exempt amount set against them.
Who: Anyone who sold or gave away an asset at a gain
If you are late: Late filing penalties, plus interest on the gain tax.
GOV.UK SA108Report a residential property sale
60 days after completion
Form Capital Gains Tax on UK property account
A separate report and payment, on top of your return, whenever you sell a UK residential property at a gain.
Who: Anyone selling a rental or second home
If you are late: 100 pounds at once, more after six and twelve months, and interest on the tax.
GOV.UK report and pay CGT
Leaving or arriving
Residence and remittance pages
With your return
Form SA109
Where you claim non-residence, split year treatment or the remittance basis. It cannot be filed on HMRC's own online service.
Who: Anyone who left or arrived in the UK part way through the year
If you are late: Without it HMRC treats you as UK resident for the whole year.
GOV.UK SA109Tell HMRC you are leaving the UK
As soon as you leave
Form P85
Claims back tax overpaid through PAYE in the year you leave and starts your non-resident record. Send parts 2 and 3 of your P45 with it.
Who: Anyone leaving the UK to live or work abroad and not filing a return
If you are late: You can claim back up to four years, but your PAYE refund sits with HMRC until you do.
GOV.UK leaving the UKNon-resident landlord approval
Before the first rent is paid
Form NRL1
Lets your agent or tenant pay you rent without deducting 20 per cent basic rate tax at source.
Who: Landlords living outside the UK with UK property
If you are late: Tax is withheld from your rent until approval comes through, and you wait for a refund.
GOV.UK NRL1
Employers and payroll
Your employer must give you your P60
31 May
Form P60
Shows total pay and tax taken off for the year just ended. Box 1 of your P60 is the figure that goes on SA102.
Who: Anyone employed on 5 April
If you are late: Chase your employer. You cannot fill in the employment pages accurately without it.
GOV.UK PAYE formsBenefits in kind reported
6 July
Form P11D and P11D(b)
Company cars, medical cover and loans your employer paid for. These change your tax code and your return.
Who: Employers, and employees who should check their copy
If you are late: Penalties for the employer of 100 pounds per 50 employees for each month late.
GOV.UK expenses and benefits
The forms, at a glance
Every named form on this page, with the date it is tied to.
| Form | What it does | When | Official page |
|---|---|---|---|
| P60 | Shows total pay and tax taken off for the year just ended. Box 1 of your P60 is the figure that goes on SA102. | 31 May | Open |
| P11D and P11D(b) | Company cars, medical cover and loans your employer paid for. These change your tax code and your return. | 6 July | Open |
| SA1 (or CWF1 if self-employed) | Tell HMRC you need to file for the tax year that ended on 5 April. You need your UTR before you can file. | 5 October | Open |
| SA100 on paper | The last day HMRC will accept the main return on paper for the tax year that ended on 5 April. | 31 October | Open |
| SA100 online | The main return, plus every supplementary page it needs, filed through HMRC online or commercial software. | 31 January | Open |
| SA100 amendment | You get twelve months from the filing deadline to correct a return. After that you need an overpayment relief claim. | 31 January the following year | Open |
| SA103S (short) or SA103F (full) | Turnover in box 15, allowable expenses in box 20, profit in box 21. Use the short version under the VAT threshold. | With your return | Open |
| SA105 | All your UK let property together. Rents in box 20, costs in boxes 24 to 29, mortgage interest in box 44. | With your return | Open |
| SA108 | Shares, second properties, crypto and business sales, with your annual exempt amount set against them. | With your return | Open |
| Capital Gains Tax on UK property account | A separate report and payment, on top of your return, whenever you sell a UK residential property at a gain. | 60 days after completion | Open |
| SA109 | Where you claim non-residence, split year treatment or the remittance basis. It cannot be filed on HMRC's own online service. | With your return | Open |
| P85 | Claims back tax overpaid through PAYE in the year you leave and starts your non-resident record. Send parts 2 and 3 of your P45 with it. | As soon as you leave | Open |
| NRL1 | Lets your agent or tenant pay you rent without deducting 20 per cent basic rate tax at source. | Before the first rent is paid | Open |
| SA302 | HMRC's own calculation of the return you filed. Mortgage lenders ask for it alongside a tax year overview. | After you file | Open |
| SA102 | One set of pages per job. Pay in box 1, tax taken off in box 2, both straight from your P60 or P45. | With your return | Open |
| SA103S box 36 | Paying voluntarily when your profit is low protects your state pension record for the year. | 31 January | Open |
Leaving or arriving part way through the year?
P85, SA109 and NRL1 all belong to a move. The moving country planner works out which of them you need, with the box number and the date each one is due.