EM1505 - 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 given on or after 6 April 2008 and relating to 2007-08 and subsequent years, the filing dates are
- For paper returns: 31 October following the end of the tax year unless the notice is given after 31 July following the end of the tax year and then it is 3 months from the date the notice is given.
- For online returns: 31 January following the end of the tax year unless the notice is given after 31 October following the end of the tax year and then it is 3 months from the date the notice is given.
- 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.
Voluntary Returns
For SA tax returns where a notice has not been given requiring the return (it is therefore a voluntary return) the filing date is
- For paper returns: 31 October following the end of the tax year unless the return is received by HMRC after 31 July following the end of the tax year and then it is 3 months from the date the return is made and delivered to HMRC.
- For online returns: 31 January following the end of the tax year unless the return is received by HMRC after 31 October following the end of the tax year and then it is 3 months from the date the return is made and delivered to HMRC.