Q. Can I have an extension to the return deadline?

No. The 31 January is the deadline for sending in your tax return.

An automatic penalty of £100 will be charged if we have not received your return by 1 February.

If the Tax Return is still outstanding six months later, you have to pay another £100.

You can appeal against this, but you will have to show that you have just cause for missing the deadline.

If you want us to calculate your tax bill you should send us your return by 30 September. If we get your return after that date we may not be able to let you know what you owe in time for you to pay by 31 January. And if your payment is late you may be charged interest and, possibly, a surcharge.

For more information about penalties see Booklet SA/BK6 - Self Assessment - Penalties for late tax returns.

For more information about surcharges see Booklet SA/BK7 - Self Assessment - Surcharges for late payment of tax. You can view these from this site or obtain them from your local Inland Revenue office.