Exceptions to October deadline - 03-11-2011

Exceptions to October deadline

There are two minor exceptions to the paper filing deadline for the 2011 self-assessment tax returns of 31 October 2011.

These are:

1. When taxpayers received a tax return or a letter (called a 'Notice to File') telling them to file online after the 31 July.
2. HMRC does not have software available to allow taxpayers to submit a tax return online such as for Non-Resident Companies.

Paper tax returns can also be submitted to any HMRC enquiry centres, a list of which can be found online together with opening hours at www.hmrc.gov.uk/enq. It is HMRC’s policy to no longer issue receipts for tax returns sent by post or delivered directly to HMRC enquiry centres.

The payment deadline for any tax due for the tax year 2010-11 is 31 January 2012. The payment deadline is the same irrespective of the method of filing. There have been some important changes to the penalty regime this year and any late submission will become immediately liable for a £100 late filing penalty. The penalty will apply even if there is no liability or if any tax due is paid in full by 31 January 2012.

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