- The final date for online submission of Self Assessment tax returns for the previous tax year (2024/25) is 31 January 2026 (or 30 December 2025 if you want HMRC to collect tax through your PAYE tax code).
What is the 2026 deadline for registering for self assessment, which tells HMRC you need to complete a return?
Sign up by 5 October after the end of the tax year in which you became self-employed or earned untaxed income. For instance, if you began self-employment or received additional income during the 2025/26 tax year (from 6 April 2025 to 5 April 2026), you must register with HMRC by 5 October 2025.
If you earn dividends, own rental property, or have income that HMRC does not collect tax through your tax code, you must treat it as self-employed income and file a self-assessment tax return accordingly.
What are the main tax year self assessment deadlines I should know?
The current tax year started on the 6th April 2025 and ends on the 5th April 2026. Below is a list of key dates.
| Date | Event |
|---|---|
| 30 April | The date penalties apply for unfiled individual returns for the 2024/25 tax year. |
| 31 July | Last date for making the second payment on account towards the current tax year liability. Final date for tax credit renewal. |
| 5 October | Deadline to register for self-assessment. Use the form CWF1 for self-employment or the SA1 form for non-self-employed income. |
| 31 October (midnight) | Deadline for paper filing for individual tax returns for the previous tax year. |
| 30 December | Final date for online submission of personal tax returns for the previous tax year. |
| 31 January | Deadline for online tax returns for the previous tax year. Final date for paying the first payment on account instalment towards settling the current year’s tax bill. |
What are the UK’s main tax year dates and filing deadlines for an LLP?
Like limited liability companies, Limited Liability Partnerships (LLPs) in the UK do not have exact filing dates but follow general guidelines for key dates and filing deadlines, as shown below.
| Filing Requirement | Deadline |
|---|---|
| Confirmation Statements | Must be filed at least once every 12 months. The final filing date is 14 days after the end of a confirmation period or at the business’s first anniversary. |
| Annual Accounts | First annual accounts must be filed within 21 months after incorporation. Subsequent accounts are due 9 months after the end of the tax cycle. |
| Partnership Tax Return | Must be filed within 12 months after the end of its accounting period. |
| Dormant Accounts | LLPs not actively trading must file dormant accounts 9 months after the end of their fiscal year. |
Although an LLP is a pass-through entity, it is still required to file a partnership tax return. This means that while the LLP itself does not pay income tax, it must report its income, deductions, and other tax-related information to the tax authorities. The profits and losses of the LLP are passed through to the individual partners, who then report their share on their individual tax returns.
What are the key tax dates and deadlines for filing a self-employed paper tax return?
For self-employed individuals who prefer filing paper self-assessment tax returns, understanding the key dates and deadlines is crucial for timely compliance with HMRC regulations.
| Date | Event |
|---|---|
| 5 October | Deadline to notify HMRC if you need to file your tax return online. |
| 31 October | Final date for submitting a paper self-assessment tax return. |
| 31 January | Last date for paying any outstanding tax owed for the previous tax year. |
| 31 July | Due date for making the second payment on account towards the current tax year’s liability. |
How do you file a tax return in the UK?
Tax returns can be filed either online or by post. Online filing is generally faster and more secure, with built-in checks to reduce errors. To file online, log in to your HMRC account and follow the prompts to complete your Self-Assessment tax return.
Complete the paper form SA100 downloaded from GOV.UK and send it to HMRC for postal returns. To avoid delays, ensure it is posted well before the deadline.
If you’re self-employed as a sole trader and your business earned more than £1,000 in profits in the previous tax year, you must register for self-assessment and file a tax return.
Individuals who are not self-employed but have untaxed income from rental properties, savings and investments, or foreign income, as well as those who need to claim tax reliefs or have income over a certain amount, must also file a tax return.
According to HMRC, 97% of people complete their personal tax returns online. If you need to file a paper version of the SA100 tax return, you are required to call HMRC and request it. To do this, call 0300 200 3610 if you are in the UK or +44 161 930 8331 if you are outside the UK. Be prepared to provide your reasons for not filing online, as HMRC will ask for this information to offer the relevant support.
What documents do I need to file an online tax return?
Filing a tax return online requires gathering various documents to ensure accurate reporting of your income and expenses. The specific documents needed will depend on whether you are self-employed or not self-employed but have untaxed income. Unless they ask, you do not need to submit these documents to HMRC, but having them at hand will help you complete your return accurately.
| Document Type / Info Required | Self-Employed | Not Self-Employed |
|---|---|---|
| Personal Details | Unique Taxpayer Reference (UTR) number, NI number, HMRC login credentials | |
| PAYE Records | N/A | P60 – provides total pay and deductions for the previous year. P11D – outlines taxable benefits and expenses. P45 – leaving employment certificate outlines pay, tax, and NICs up to their last day of work. |
| Business Records | Receipts for business-related purchases and expenses. Mileage logs for business travel. Utility bills for home office expenses (if applicable). Records of other allowable expenses. | N/A |
| Financial Statements | Profit and loss statement. Balance sheet (if applicable). | N/A |
| Income Outside Primary Sole Trader Business or Salary (Additional Income) | Details of any rental income. Records of foreign income (if applicable). | N/A |
| Information on Savings and Investments | Dividend statements from investments. Records of other investment income. Pension statements. Records of any other taxable income (e.g., royalties, freelance work). | |
| Taxable Relief and Deductions Documentation | Receipts for charitable donations. Records of pension contributions. Documentation for other tax reliefs. | |
How to Determine How Much Tax You Owe
Your income tax bracket determines your tax liability.
HMRC will calculate your tax bill based on the information provided in your tax return. However, you can estimate your tax liability beforehand by calculating the profits from your business activities and any other untaxed income.
HMRC provides a personal allowance of:
- £242 per week
- £1,048 per month
- £12,570 per year
This portion of your income is tax-free. However, this allowance reduces by £1 for every £2 of income over the £100,000 threshold.
If you earn £100,000 or below, you can claim the full Personal Allowance of £12,570. But this allowance starts to shrink if you make more than £100,000. For instance, if you earn £110,000, which is £10,000 over the limit, your Allowance would be reduced by £5,000 (half of £10,000). Once your income hits £125,140, you lose the Personal Allowance entirely because the difference between £125,140 and £100,000, divided by two, equals £12,570.
How do you pay your Self Assessment tax bill?
You have multiple options to pay your Self Assessment tax bill, including:
- Set up a one-time or recurring direct debit payment.
- Transfer funds using your bank’s online services.
- Make a payment securely using your debit card.
- Businesses can use company cards for payment.
- Use CHAPS, Faster Payments, or Bacs for direct bank transfers.
- Visit your bank or building society to pay at the counter.
Once your payment is processed, your HMRC online account will reflect it within seven working days.
Can I file my tax return if I live abroad (expat tax)?
You can file your tax return if you live abroad and earn self-employment income from UK-based activities or rental income from property in the UK. Additionally, you must file if you receive a UK pension other than the state pension or untaxed UK income, such as savings interest.
Non-UK residents meeting these criteria must file a Self-Assessment tax return and submit a completed SA109 form titled “Residence, remittance basis, etc.” to report their UK income and claim any applicable tax reliefs or allowances. Like residents, the deadline for filing a paper tax return is October 5th, following the end of the tax year, while online filing must be completed by January 31st.
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