SA deadline: an update

Any 2006-07 self assessment return received after 31 January 2008 is late.

Returns received after Thursday 31 January will be late for enquiry purposes regardless of whether they are received online through the post or through a letterbox.

Any returns received up until the end of Friday 1 February will not incur a penalty.

The effect of this is as follows:

• Electronic returns received before 00:00 (hh:mm) on 2 February will not incur a penalty.
• All postal returns received before 00:00 on the 2 February will also not incur a penalty. In practice this means that any returns received in the last post on the 1 February will not incur a penalty but postal returns received after this for example on Monday 4 of February will be liable to a penalty (as they were delivered after 00:00 on the 2 February).
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