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HMRC internal manual

Enquiry Manual

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

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 issued on or after 6 April 2008 and relating to 2007-08 and subsequent years, the filing dates are 31 October for paper returns and 31 January for those filed online.
  • 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.