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The deadline for online returns is midnight on Sunday 31 January.
Paper self-assessment tax returns must usually be submitted by 31 October.
However, some taxpayers have no choice but to file a paper return: for example, if there is no software available to file their return online, as is the case with non-resident companies and MPs.
The deadline in this case is 31 January. To minimise confusion about whether a paper tax return reaches the tax office on time, HMRC take the following times and dates as the final deadlines.
Returns that are in an HMRC office letterbox when it is first opened on Monday 1 February will be treated as being received on the 31 January, and no late-filing penalty will be charged.
Returns that are in an HMRC office letterbox when it is first opened on Tuesday 2 February or delivered to an HMRC office by hand on Monday 1 February will be treated as being received on the 1 February. No late-filing penalty will be due, but the enquiry window will run until 30 April 2011 instead of 31 January 2011.
Addresses and opening hours of HMRC enquiry centres can be found here.
