Deadline for paper returns moved from 31 January to 31 October to encourage e-filing.
The current deadline for filing tax returns is 31 January following the tax year concerned so for 2006/07 it will be 31 January 2008. If taxpayers want HMRC to calculate tax for them the deadline is 30 September.
For 2007/08 there will be two filing dates. The deadline for paper based returns is moved to 31 October (whether or not HMRC calculate the tax) and for returns filed online it remains 31 January (calculation of the tax liability is calculated automatically when returns are filed on-line).
If you would like further information on this issue, please contact Guy Abbiss
, Tracey Horne
or Colin Kendon