Time limits
You'll learn the critical filing and payment deadlines that govern UK self-assessment tax returns, from submission dates to notification requirements.
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In this lesson
- 0:00 Self-assessment filing deadlines explained
- 1:02 HMRC notice to file requirements
- 1:34 First-time tax registration deadline
- 2:03 Income tax payment deadlines
- 2:36 Capital gains reporting for property sales
- 2:58 Other chargeable gains and deadlines
About this lesson
This lesson covers the different timelines for online and paper returns, what happens when HMRC issues a notice to file, and the specific deadlines for reporting new income sources and capital gains. Understanding these deadlines is essential for TX (Taxation) and ATX (Advanced Taxation) papers, and for staying compliant with HMRC requirements in practice. The video breaks down each key deadline clearly: online returns must be filed by 31 January following the tax year end, paper returns by 31 October, and any tax due must be paid by 31 January. You'll also learn the three-month rule when HMRC issues a notice to file, the six-month notification requirement when you first become chargeable to tax, and the crucial 60-day deadline for reporting capital gains on residential property sales. These are the administrative rules that underpin self-assessment, and mastering them will help you avoid penalties and manage client obligations confidently.
Duration: 3m
Transcript
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