Policy paper

Income Tax: time limits for self assessment

This applies to customers who have to submit a Self Assessment tax return through a notice to file.

Documents

Draft clause 72

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory notes clause 72

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This legislation clarifies the time allowed for making a self assessment. This is 4 years from the end of the tax year to which the self assessment relates.

Updates to this page

Published 9 December 2015

Sign up for emails or print this page