The government is introducing different filing dates for paper and online self-assessment tax returns for those issued on or after 6 April 2008.
For 2007-08 tax returns and those for subsequent years, there will be new separate filing dates:
- For paper returns there will be a new date of 31 October;
- For returns filed online the date will remain at 31 January; and
- For taxpayers filing paper returns who want HMRC to calculate their tax liability for them, the cut-off date will be 31 October
The amendment window date will be linked to the 31 January anniversary date for all paper and online returns.
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