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Budget Summary

21 March 2007
Issue: 4100 / Categories:
A detailed summary of the main 2007 Budget provisions.

Administration of Tax

Tax Return Filing Dates
Legislation will be included in the Finance Bill introducing different filing dates for paper and online self assessment tax returns filed by individuals trustees and partnerships.
The two separate filing dates will be:

  • for paper returns 31 October (for the tax year 2007/08 that will be 31 October 2008). HMRC will allow extra time for the minority for whom online filing facilities are not yet available; and
  • for returns filed online 31 January (for the year 2007/08 that will be 31 January 2009).
    The following consequential changes will be made:
  • for taxpayers who want HMRC to calculate their tax liability for them the cut off date will move from 30 September to 31 October aligned with the new paper return filing deadline;
  • ...

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