Rates & Tools

Tax rates

Filing dates

Income tax and capital gains tax
  • Under self-assessment (SA), taxpayers can make their own calculation of tax payable as part of the process of completing their tax return. Alternatively, you can let HMRC do the calculation. There are two different deadlines depending on which procedure you follow:
    • Internet filing - the time limit for filing a tax return is normally 31 January in the following year, thus, for example, the 2018/19 return should be filed by 31 January 2020
    • paper returns - have a deadline of 31 October, for example, the 2018/19 return would be due by 31 October 2019...