Self Assessment for Individuals

Question 1

when are tax return filing dates?

Answer 1

31 october on paper
31 january electronically

Question 2

when are tax payments due?

Answer 2

31 jan same tax year
31 july following tax year
31 jan following tax year

Question 3

when must individuals submit notification of chargeability?

Answer 3

6 months within the tax year end

e.g., for 22-23, notification must be made by october (6 months in advance of april)

Question 4

for how long must taxpayers keep records?

Answer 4

for 5 years onwards from the 31 January in the following tax year

e.g., 22-23, 31/01/29