09: Self-assessment key dates

April
HMRC issues tax returns for the tax year just ended.

31 May
Deadline for employers to provide P60s to employees for last tax year.

6 July
Deadline for employers to provide P11Ds to employees for last tax year.

31 July
2nd payment on account for last tax year.

31 July
Further surcharge on tax still unpaid for last but one tax year. 2nd fixed penalty for unfiled returns.

5 October
Deadline to notify HMRC that tax will be due for last tax year (for taxpayers not sent a return).

31 October
Deadline for submission of paper tax returns (except where return was issued after 31 July, when deadline is three months after issue).

31 January
Deadline for filing of online tax returns for the last tax year.

31 January
Balancing tax payment and capital gains tax for the last tax year and first payment on account for present tax year.

February onwards
Tax determinations and fixed penalty notices issued where tax return not filed for last tax year.

28 February
Surcharge on unpaid tax for last tax year.