However, if your form is sent to you late, then you are given extra time. Specifically, if it is issued after 1 November, then the filing date becomes three months after the date of issue. You will find the date of issue on the front page e.g. if Jane's 2007/08 tax return is issued on 3 December 2008, she must file this return by 2 March 2009 (three months after the date of issue).

Key dates

This table summarises the main dates in the normal annual cycle of self assessment.

6 April 2008	2008/09 tax year starts. Most tax returns for 2007/08 issued during April
31 July 2008	Renewal application deadline for child and working tax credits Second penalty of £100 for tax returns to 5 April 2007 still unfiled Additional surcharge of 5% on tax for 2006/07 due 31 January 2008 and still unpaid Second payment on account due for 2007-08 tax (mainly self employed)
31 October 2008	If you file on paper you need to complete and submit your tax return by 31 October. This is also the final date for submitting a paper return if you want HM Revenue and Customs to calculate your tax and let you know the amount payable by the 31 January payment date. There is an automatic penalty of £100 if you submit your paper tax return after this date.
31 January 2009	Normal deadline for sending back your 2008 tax return if you file on-line. There is an automatic penalty of £100 if you submit your return after this date. Deadline for payment of final balance of tax for 2007-08. Interest on any tax unpaid runs from this date First payment on account due for 2008-09 tax. Interest on tax due 31 January and unpaid runs from 1 February
28 February 2009	Surcharge of 5% on any tax for 2007/08 due at 31 January 2009 and still unpaid
6 April 2009	2009/10 tax year starts. Most tax returns for 2008/09 issued during April
31 July 2009	A further penalty of £100 for tax returns to 5 April 2008 still unfiled Additional surcharge of 5% on tax for 2007/08 due 31 January 2009 and still unpaid Second payment on account due for 2008-09 tax (mainly self employed) Renewal deadline for child and working tax credits
31 October 2009	Normal deadline for filing 2008/09 tax returns on paper
31 January 2010	If you filed your 2007/08 return by 31 January 2009, this is the latest date when HM Revenue can open an enquiry into that return. If you filed your return before 31 January 2009, the latest date for HM Revenue and Customs starting an enquiry is 12 months from the date you filed you return. Normal deadline for filing tax return on-line 2008/09 First payment on account for 2009/10 due. Final balancing payment for 2008/09 due Interest on tax due 31 January and unpaid runs from 1 February