Notice to file a tax return (SA316)

For the tax year that ended on 5 April 2026, GOV.UK says HMRC must receive a paper return by 11:59pm on 31 October 2026 and an online return by 11:59pm on 31 January 2027. GOV.UK: Self Assessment deadlines [2]

If your notice came late in the year: The Act says that if the notice is given after 31 July following the tax year but on or before 31 October, a paper return is due within 3 months beginning with the date of the notice, and an online return on or before 31 January. The Act says that if the notice is given after 31 October following the tax year, a return, paper or online, must be delivered within 3 months beginning with the date of the notice. [3]

GOV.UK says you need to pay your Self Assessment tax by 11:59pm on 31 January 2027 for the tax year that ended on 5 April 2026, with a second payment deadline of 31 July if you make payments on account. [2]

Under Schedule 55 to the Finance Act 2009, daily penalties apply only if the return is still not in after 3 months from the penalty date, HMRC decide that such a penalty should be payable, and HMRC give notice of the date from which it is payable. The penalty is £10 for each day the failure continues, for up to 90 days from that date. [5]

GOV.UK says you must tell HMRC as soon as possible if you believe you no longer need to send a tax return, because HMRC needs time to review your request before the 31 January deadline, and you may have to pay a penalty if you do not tell them early enough. [6]

GOV.UK's examples of why you might no longer need to send a return are that you have stopped being self-employed, no longer rent out property, or no longer pay the High Income Child Benefit Charge. [6]

You can tell HMRC with an online service you sign in to, or by phone or in writing if you cannot use it. HMRC will then tell you if you need to send a tax return. HMRC's Self Assessment general enquiries line takes queries about your Self Assessment returns, payments, replacements or notices, on 0300 200 3310, Monday to Friday, 8am to 6pm, closed on bank holidays. GOV.UK: if you no longer need to send a tax return [6] [7]

HMRC's Self Assessment Manual tells its staff that, for tax years from 2012 to 2013, a person can ask HMRC to withdraw a notice to file, and that if they no longer meet the Self Assessment criteria for that year HMRC can agree to withdraw it and cancel any penalties for not filing the return. It also says a notice cannot be withdrawn if a determination is in place or the return has already been received. HMRC's manual says a request to withdraw a notice to file can be made within 2 years beginning with the end of the tax year, or within a period agreed between HMRC and the person. [8]

You can always deal with HMRC directly, free, without any service or adviser. Free help: TaxAid, which says it helps “people who can’t afford to pay for help”, and Citizens Advice. [13] [14]