What are the statutory deadlines for UK Self Assessment returns and tax payments?

For each UK tax year ending 5 April, paper returns must be submitted to HMRC by 31 October following the end of the tax year. Online digital returns and any balancing tax liability must be fully received by HMRC by midnight on 31 January following the end of the tax year. If you owe more than statutory limits, you may also need to make payments on account by 31 January and 31 July.

How are non-resident directors taxed on UK company dividends?

Under UK domestic legislation, the UK does not withhold tax on ordinary company dividends paid to overseas shareholders. For an individual who is non-UK resident for the whole tax year, the disregarded income rules in section 811 of the Income Tax Act 2007 generally limit UK income tax on dividends to the tax deducted at source, which is nil for ordinary dividends. Split-year and part-year cases need individual review, and where a return is required the limit is claimed on it.

What happens if I miss the 31 January Self Assessment filing deadline?

HMRC charges a fixed penalty as soon as your tax return is late. If the return remains outstanding, additional daily penalties apply after three months, followed by further percentage-based penalties after six and twelve months. Interest and separate late payment penalties apply to tax paid late.

UK Self Assessment (SA100) and MTD for Income Tax

Navigate UK personal taxation with precision and peace of mind. We prepare and submit individual Self Assessment tax returns (SA100) to HMRC for company directors, property owners, high earners, and overseas residents, while providing structured guidance on the phased rollout of Making Tax Digital (MTD) for Income Tax.

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Who it's for

UK company directors with dividend or untaxed income, residential property landlords, self-employed sole traders, high earners subject to the High Income Child Benefit Charge, and individuals receiving foreign income or claiming treaty relief.

What you provide

Your Unique Taxpayer Reference (UTR) number, National Insurance number, annual P60 and P11D forms from employment, dividend vouchers, rental property income and expense schedules, bank interest certificates, and details of any capital asset disposals.

How it works

We review your complete worldwide and UK income profile for the relevant tax year ending 5 April. Our accountants calculate your tax liability, apply all available personal allowances and statutory reliefs, and verify whether cross-border treaty provisions apply. We provide you with a comprehensive computation and return summary for review. Once approved, we submit your SA100 digitally to HMRC and provide your official filing receipt along with your exact payment reference.

Price

From £360 a year. Our Self Assessment fee reflects the complexity and number of supplementary schedules required, such as multiple rental properties, foreign income reporting, capital gains calculations, non-resident residency treaty claims, and the readiness of your financial documentation.

What is included

Preparation and electronic submission of the main SA100 individual tax return to HMRC
Supplementary employment and director remuneration schedules (SA102)
Dividend income calculations and taxation under current UK dividend allowance rules
UK property rental income and allowable expense schedules (SA105)
Foreign income reporting and Double Taxation Treaty relief claims (SA106)
Capital gains tax computations on qualifying disposals of property or shares (SA108)
Non-residence and split-year statutory residence test schedules where applicable (SA109)
Comprehensive tax calculation schedule and guidance on payments on account

What is not included

UK limited company annual statutory accounts and Corporation Tax CT600 (separate corporate service)
Partnership Tax Return SA800 for general partnerships or LLPs (available as a separate filing)
Ongoing quarterly digital updates under Making Tax Digital for ITSA (scoped as a recurring service)
Complex offshore trust structuring or aggressive international tax avoidance schemes
Direct representation in contentious HMRC fraud investigations or First-tier Tribunal appeals
The separate UK property Capital Gains Tax return, and any tax payable, normally due within 60 days of completion (a separate filing: ask us)

Does Being a UK Company Director Mean You Must File Self Assessment?

Under HMRC guidance, holding the office of company director does not, on its own, automatically require you to submit an SA100 return. You usually need to file if you have untaxed income, including dividends above the dividend allowance that are not collected through your tax code (HMRC normally requires a return for dividends over £10,000; non-resident cases need individual review), or if HMRC sends you a notice to file. HMRC's online checker lists the other situations, and whether you need to file depends on your own circumstances.

Making Tax Digital (MTD) for Income Tax Rules

Making Tax Digital for Income Tax Self Assessment (ITSA) introduces digital record-keeping and quarterly reporting to HMRC. Crucially, under HMRC legislation, qualifying income is strictly limited to gross income from self-employment (sole trader turnover) plus gross property rental income. Other personal income sources such as employment earnings, company director dividends, pension payments, and savings interest are completely excluded from the calculation. Individuals with qualifying sole trader or property income exceeding statutory thresholds (£50,000 from April 2026, £30,000 from April 2027, and £20,000 from April 2028) must follow quarterly digital reporting unless they qualify for an exemption.

Frequently asked questions

What are the statutory deadlines for UK Self Assessment returns and tax payments?: For each UK tax year ending 5 April, paper returns must be submitted to HMRC by 31 October following the end of the tax year. Online digital returns and any balancing tax liability must be fully received by HMRC by midnight on 31 January following the end of the tax year. If you owe more than statutory limits, you may also need to make payments on account by 31 January and 31 July.
How are non-resident directors taxed on UK company dividends?: Under UK domestic legislation, the UK does not withhold tax on ordinary company dividends paid to overseas shareholders. For an individual who is non-UK resident for the whole tax year, the disregarded income rules in section 811 of the Income Tax Act 2007 generally limit UK income tax on dividends to the tax deducted at source, which is nil for ordinary dividends. Split-year and part-year cases need individual review, and where a return is required the limit is claimed on it.
What happens if I miss the 31 January Self Assessment filing deadline?: HMRC charges a fixed penalty as soon as your tax return is late. If the return remains outstanding, additional daily penalties apply after three months, followed by further percentage-based penalties after six and twelve months. Interest and separate late payment penalties apply to tax paid late.

Official sources

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Content reviewed by Ibrahem Ali Almahawe MAAT AATQB (AAT licence 1009686) (2026-10-01).