Self Assessment
[CONTENT REVIEW] Self Assessment reports income and other tax information to HMRC so that your tax liability can be worked out.
Last checked:
This is the date the official sources were checked, not an approval date.
Who needs to do this, and who is responsible?
[CONTENT REVIEW] File if you are required to submit a return, including when HMRC sends a notice to file. Check the official eligibility guidance and agree any accountant's scope.
When is it due?
[CONTENT REVIEW] Standard deadlines are 31 October after the tax year for paper returns and 31 January for online returns. Payment is normally due on 31 January; a second payment on account may be due on 31 July. Check any different deadline in your notice.
What does it cost?
[CONTENT REVIEW] Budget for the tax due and any software or accountant charges. Filing and paying are separate steps.
What you need
- [CONTENT REVIEW] Income, expense and other relevant tax records for the year ending 5 April.
- [CONTENT REVIEW] Access to the filing service or software and any registration required by HMRC.
How to do it
- [CONTENT REVIEW] Check whether you must register; the usual notification deadline is 5 October after the tax year.
- [CONTENT REVIEW] Complete and check the return using your records, then submit through the appropriate route.
- [CONTENT REVIEW] Check the tax calculation and arrange the required payments.
What happens if it is late?
[CONTENT REVIEW] Late filing or payment can lead to penalties and interest. Check the rules for your tax year, particularly if you have joined Making Tax Digital.
Official guidance
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