Q. If I miss the date for Revenue calculation, will you still do it for me?

Yes. We will still be happy to work out your tax for you but, if we get your return after 30 September, we cannot guarantee to let you know what you owe in time for you to pay by 31 January. This would mean that you have to estimate how much to pay. If you pay too little, you will have to pay interest and possibly a surcharge.

Most people in this situation will get a reminder in January. This will be one of the following:

• SA309A - Tax Return and payment reminder. (PDF doc)
  This is issued as a reminder not to miss the 31 January deadline for filing and payment and includes a payslip and instructions on how to pay.
• SA309B - Reminder for Partnership Tax Return. (PDF doc)
  sent to partnerships that have not filed their return.
• SA309C - January payment reminder. (PDF doc)
  This is issued where the return has been received but has not been processed as a reminder not to miss the 31 January deadline. This reminder includes a payslip and instructions on how to pay.

Booklet SA/BK7 Self Assessment - Surcharges for late payment of tax provides further information about surcharges for late payment of tax. You can view it on this site or obtain it from your local Inland Revenue office.

This information based on information which is Crown Copyright 2003