Self Assessment Deadline

Self-Assessment Deadline

When is the Self-Assessment Deadline?

For individuals and Partnerships that are required to file Self-Assessment tax Returns for the tax year ended 5 April 2021, the deadline for filing and paying any tax due is 31 January 2022.

Returns not filed, or liabilities not paid, by this date would usually incur late filing penalties and interest. However, earlier this month HM Revenue and Customs announced that they are waiving late filing and late payment penalties until 28 February 2022.

This move has allowed the taxpayer extra time to submit their tax return, but it is still recommended that tax returns are completed before the 31 January 2022 as interest on any outstanding balance will still accrue from 1 February 2022 as usual.

How Can I Pay my Tax Liability?

You will need to use your payment reference when you pay your payment. This is your Unique Taxpayer Reference (UTR) number followed by the letter ‘K.’

Here is how you can pay your liability:

  • online using a debit card or corporate credit card
  • bank transfer (online or phone banking) or Direct Debit (make sure you leave enough time for a Direct Debit to go through – five working days the first time you set one up, or three the next time you pay using the same bank details)
  • at your bank or building society (if you still get paper statements from HMRC, or you have the paying-in slip HMRC sent you)
  • by cheque through the post

HM Revenue and Customs also announced that all late payment penalties will be waivered for individuals who contact HM Revenue and Customs and organise a Time to Pay arrangement by 1 April 2022. This option allows taxpayers to spread their tax payments over time and is available to individuals with a tax debt of up to £30,000. Arrangements can be made by calling HMRC on 0300 200 3822.

Details for how to pay can be found on the HM Revenue and Customs website at:


If you need any guidance call AJS Accountants Ltd on  01480 596636.