When deadlines loom, stress is often not far behind. Although it’s our legal duty to meet deadlines for HMRC, you may wonder whether certain (extreme) individual circumstances might warrant an extended filing deadline. This guide explores key options and processes involved in extending your Self Assessment deadline, and how to avoid late submission pitfalls.
What Is the Self Assessment Filing Deadline?
Filing Self Assessment is an essential business practice for self-employed sole traders and landlords (as well as for people with other incomes such as investments). The main deadline for Self Assessment is the annual tax return submission, due 31 January each year. Essentially, this is the date by which you must send your Self Assessment form to HMRC for the previous tax year.
For instance, if you were self-employed throughout the tax year from April 2023 to April 2024, you would need to submit your Self Assessment return online by midnight on 31 January 2025. For users still wishing to submit a paper Self Assessment, the deadline is considerably earlier: midnight on 31 October. Please note, however, that paper-based tax returns are currently being phased out (see our guide to MTD).
Why You Might Need to Extend Your Self Assessment Deadline
It is important to appreciate that a Self Assessment deadline extension is extremely rare. Since the length of time provided to submit the tax return is so long, there are very limited circumstances under which you could reasonably request an extended filing deadline. According to HMRC, these could include:
- Mental health conditions (e.g. stress, anxiety or depression)
- Impairments such as vision problems, dyslexia, autism, or cognitive issues
- Financial difficulties (e.g. having lost employment due to circumstances beyond your control)
- Other medical conditions or a stay in hospital
- Being the victim of violence or abuse, such as domestic or economic abuse
It is important also to note that it’s possible for someone else to apply for a deadline extension on your behalf.
What is not a reasonable excuse for extending your filing deadline?
On the other hand, there are many circumstances which would likely not be regarded as reasonable grounds for requesting an extension. For instance:
- Ineffective time management (e.g. failing to check your calendar or remain aware of the deadline)
- Incomplete business records (e.g. failing to maintain accurate digital financial records)
- Last-minute loss of data (it is your responsibility to keep safe and accessible copies of your digital records)
What Happens If You Miss the Self Assessment Deadline?
You should take every precaution to avoid missing the Self Assessment deadline. However, if it does happen, you should be aware of potential consequences. Since it is a legal requirement for you to submit tax returns when they are due, HMRC has the power to impose penalties such as fines for failure to meet deadlines.
In general, if you miss the Self Assessment deadline, it is best to submit your return as quickly as possible. Although you might still be liable for a late-submission penalty, it should be much less serious than if you fail to submit anything at all. Luckily, certain software providers such as AbraTax support Self Assessment submission for previous tax years, allowing you to submit late returns to HMRC.
Your Self Assessment Deadline Extension Options
Although Self Assessment deadlines are serious dates on the calendar, there might be a degree of flexibility available. As mentioned above, HMRC might (in limited circumstances) allow you an extended filing deadline on the tax return. Since this is a rare occurrence, the extension (and its potential length) will be considered on a case-by-case basis, according to your unique scenario.
Under certain circumstances, you might also find that you are able to submit your Self Assessment return on time but are unable to make the expected payment. Once again, it is recommended to contact HMRC directly, in order to clarify and (potentially) to extend your payment deadline.
Deadline extension vs. submitting an appeal
It’s important to note that requesting to extend filing deadlines is a separate process and scenario to appealing against a penalty. If you have received a penalty from HMRC for a late submission or a late payment, then it is almost certainly too late to request a deadline extension. Instead, this scenario which must be treated differently.
if you believe you were unfairly penalised, then you are entitled to submit an appeal to HMRC. Appeals are submitted via the SA370 form (or SA371 for partnerships). At present, this is still a downloadable paper form submitted via the postal service. You should send the completed form within 30 days of the date listed on your penalty notice.
Late appeals (beyond 30 days) may also be accepted – if justified. For instance, you might suddenly have been taken ill and hospitalised for several months. During this time, you were incapable of completing your Self Assessment, as well as being incapable of notifying anyone about this. After returning home, you find a penalty notice has been sent to you because the January deadline has passed. Under this scenario, it is too late to request an extension but an appeal against the penalty might be reasonable.
For more details regarding appeals for penalties received from HMRC, consult the official website.
How to Request an Extension for Your Self Assessment Filing
If you feel that your circumstances warrant a request for a Self Assessment deadline extension, you (or someone acting on your behalf) must contact HMRC directly. There are two options:
- Contact HMRC by phone
- Contact HMRC online (via “webchat”)
HMRC recommends visiting this directory page to find the relevant contact phone number for your Self Assessment scenario. Alternatively, there is a link provided for accessing the “Extra Support Team” via webchat.
Tips to Avoid Late Self Assessment Filings in the Future
It’s an unfortunate truth that life can throw unexpected challenges at us at any moment. That’s why HMRC has provisions in place to provide (limited) deadline extensions when absolutely necessary. However, as functional businesspeople, it is also part of our responsibility to be prepared for a certain level of disruption.
Therefore, it’s a good idea to take steps now so that you can be ready if things do not go to plan in the future. There are certain changes you can make today in this regard:
Update your financial records regularly
Try to update your long-term digital records frequently – preferably weekly, but at least every fortnight. Make sure to calculate and log essential figures each time you do this, and check for any errors in recent figures. This means that, if something goes wrong before a deadline, you will only have to calculate and check (at most) two weeks’ worth of financial data.
Make backups of data
Since HMRC expects you to maintain digital records, it is now easier than ever to create backup copies of your financial information. It is best to keep backups across multiple mediums (including locally, on the cloud, and on external hard drives). This way, you should be immune to any last-minute technical failures.
Hire a professional
If it’s within your budget, why not pay a professional accountant or tax adviser to take care of the business finances? Since it is their job to complete and submit the Self Assessment (or any other relevant tax returns) on your behalf, you should be able to rely on them! If there is any late submission, it is likely up to them to take care of it.
Use software like AbraTax
With the ongoing move towards Making Tax Digital, there is more and more affordable and user-friendly tax software available. AbraTax provides step-by-step guidance and allows you to save your progress at any point. This means that you can take care of tax whenever it's convenient – and from practically any device, whether on your daily commute or in the comfort of your own home.
Submit tax returns early
The Self Assessment system is designed so that you get plenty of time to submit your return in advance. In essence, after the end of each tax year, you have approximately 10 months (more than 200 business days!) to file your Self Assessment online. When thinking about it from this angle, surely you can spare at least one working day to get it sorted? In fact, if you use software like AbraTax, you shouldn’t even need a whole day to complete it.
The benefit of incorporating these healthy business practices is clear: you save time and effort in the long run – as well as a lot of potential stress (and penalties)!
Conclusion
First and foremost, we should always try to comply with HMRC’s requirements. However, if you are undergoing genuine hardship or a serious problem regarding Self Assessment submission, it is best to contact HMRC as soon as possible. Under certain circumstances, you may be entitled to extend your filing deadline, avoiding potential penalties for late submission.
In any case, it could be beneficial to adopt healthy financial strategies now, to prepare you for unexpected issues in the future. One way to improve your Self Assessment practices is to sign up to AbraTax now: start logging your financial details on our secure service – and submit your return early!