Common Self-Assessment questions and issues I help clients address include:

This information is provided for informational purposes only and I cannot be held responsible for any action or inaction in relation to any comments provided here.

When is the deadline for filing a Self Assessment tax return?

For most individuals, the online filing deadline is 31 January following the end of the relevant tax year. Any tax due is also normally payable by 31 January.

If you are filing a Self Assessment tax return for the first time, you will need to register with HMRC and obtain a Unique Taxpayer Reference (UTR) before you can submit your return. As this process can take several weeks, it is advisable to register well in advance of the filing deadline.
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I've missed the Self Assessment filing deadline – what penalties could I face?

HMRC charges penalties for late Self Assessment tax returns, even if you have no additional tax to pay. The main late filing penalties are:

  • 1 day late: an automatic £100 penalty.

  • More than 3 months late: daily penalties of £10 per day, for up to 90 days (maximum £900).

  • More than 6 months late: a further penalty of at least £300, or 5% of the additional tax due if higher.

  • More than 12 months late: an additional penalty of at least £300, or 5% of the additional tax due if higher.

If you have missed the deadline, it is generally best to submit your tax return as soon as possible to minimise any further penalties and interest.
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I'm non-UK resident and need to file a UK Self Assessment tax return. Can I use HMRC's online service?

No.

If your tax return includes the SA109 “Residence and foreign income and gains (FIG) regime etc.” supplementary pages, HMRC's free online filing service cannot be used to submit your return.

Instead, you will need to use commercial Self Assessment software that supports the SA109 pages.

This commonly applies to individuals who:

  • have become UK resident or ceased to be UK resident;

  • are claiming Split Year Treatment;

  • need to complete the Residence pages;

  • are making claims relating to the remittance basis or other international tax matters.

If your tax affairs involve UK residence or international tax issues, it is important to ensure that the correct supplementary pages are completed, as these cannot be submitted using HMRC's free online filing service.
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Why have HMRC issued me with a Notice to File?

A Notice to File is HMRC's formal request requiring you to submit a Self Assessment tax return for a particular tax year. Once a Notice to File has been issued, you are generally required to submit a tax return by the relevant filing deadline, even if you believe you have no additional tax to pay.

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