The deadline for filing online self assessment tax returns is midnight, Sunday 31 January.

Whilst paper returns must have already been submitted by 31 October, a few taxpayers (e.g. non resident companies and MPs) will still be filing a paper return.

The deadline in these cases is 31 January and the following timings will apply:

1. Returns in an HMRC office letterbox when first opened on Monday 1 February will be treated as being received on 31 January.  No late filing penalty will be charged.
2. Tax returns in an HMRC office letterbox when first opened on Tuesday 2 February, or delivered to such an office by hand on Monday 1 February, will be treated as being received on 1 February.  No late filing penalty will be charged but the enquiry window will run until 30 April 2011 instead of 31 January 2011.

Posted on 27 Jan 2010