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HMRC internal manual

Self Assessment Manual

Returns: filing paper returns: 31 October deadline: the paper filing date

The paper filing deadline is 31 October following the end of the tax year. For returns received on or before 31 October we will maintain our commitment to calculate the tax due and tell customers how much to pay by 31 January of the following year, or collect tax owed (if less than £3000) through their tax code where possible.

The filing deadline for returns filed online is 31 January following the end of the tax year.

Where customers are unable to file online, they will have a paper filing date of 31 January. For more information, see subject ‘Exceptions to paper filing date’ (SAM120545).