The deadline for submitting a UK Self-Assessment tax return in paper format for the tax year 2024/25 is 31 October 2025. This deadline is crucial for individuals who need to file a paper return rather than an electronic one. The legal issue at hand concerns the requirements and implications of missing this deadline, including the penalties and practical consequences for taxpayers.
Paper Filing Key Points
- For the 2024/25 tax year, the deadline for filing a paper Self-Assessment tax return is 31 October
- If you want HMRC to calculate your tax liability, you must submit your paper return by the 31 October deadline. After this date, you must either file online or calculate your liability yourself
- If you miss the paper deadline, you can still file online by 31 January 2026. Electronic returns have a later deadline and provide more flexibility
Penalties and Interest
If you miss the deadline, you will initially receive a £100 penalty notice, but this amount will increase if you take too long to file your tax return and you would also accrue interest daily at 8%, (rate subject to change).
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