Time limits for submitting self-assessment tax returns

Due to a defeat in the Upper Tribunal HMRC have clarified the legislation.

Tax returns for the years up to and including the year ended 5 April 2013 must be submitted by 5 April 2017. This may enable repayment where payments on account have proved excessive for older years.

Thereafter for the years ended 5 April 2014, 2015 and 2016 the time limits are 5 April 2018, 5 April 2019 and 5 April 2020. From 2016/17 the time limit will be four years from the end of the tax year to make the self-assessment.

Where this stands in relation to digital accounts remains to be seen!