Self Assessment

Self Assessment Tax Return Deadlines: What You Need to Know

Key Self Assessment Deadlines

Missing your self assessment deadlines can result in significant penalties. Here are the dates you need to know.

Important Dates for 2025/26

DeadlineDateWhat
Registration5 October 2026Register for self assessment
Paper return31 October 2026Submit paper tax return
Online return31 January 2027Submit online & pay tax
2nd payment on account31 July 2027Second instalment

Penalties for Late Filing

  • 1 day late: £100 fixed penalty
  • 3 months late: £10 per day (up to 90 days = £900)
  • 6 months late: 5% of tax due or £300 (whichever is greater)
  • 12 months late: Further 5% or £300

Warning: These penalties apply even if you have no tax to pay or have already paid your tax bill.

Tips for On-Time Filing

  • Set calendar reminders for key dates
  • Gather records throughout the year
  • Use HMRC's online service for faster processing
  • Consider using an accountant for complex returns
  • File early to identify any tax owed and plan payments
self assessment tax return deadlines penalties HMRC