When should tax returns be submitted?

The tax office will inform you, when they send you the return for completion, of the date due for return. If you receive a tax return from the tax office you are under a legal duty to complete it and return it by the due date.

The tax office tries to send out returns for completion early in the tax year, say April or May. You will be expected to return your form by the end of September if you wish the tax office to calculate your tax liability for you.

If you calculate the tax yourself, now called 'self assessment', you have until the end of the following January to make the return.

If the return was sent to you after 31 July in the tax year, you have two months to return the form if you wish the tax office to calculate tax for you, or three months if you do your own self assessment.

Failure to make the return on time may result in the payment of a fine and additional penalties.