Self Assessment – Filing ‘earlier year’ tax returns online

From 6 April 2009, Self Assessment customers and Agents can file Self Assessment Returns online for earlier tax years; using either HM Revenue & Customs (HMRC) software or commercial software available from a list of approved providers.

The 2007-08 return is the first ‘earlier year’ return available online and customers will be able to file this return online during the 2009-10 tax year, and for several years after that.

The time limit for HMRC accepting an earlier year tax return is five years and ten months after the end of the tax year to which the return relates. So 31 January 2014 will be the last date on which a 2007-08 tax return will be accepted online.

Over time and as each new tax year begins the number of ‘earlier year’ returns that customers can file online will increase; although the oldest of these with remain 2007-08.

Customers must register and enrol to use the Self Assessment Online service to file returns online. It’s easy to register, just select ‘self assessment’ from the do it online menu and follow the on-screen prompts.

Advantages of filing online

There are lots of advantages to sending your tax return online:

• online tax returns are processed faster than paper returns and any money you are owed is repaid to you more quickly
• you get an immediate on-screen acknowledgement that HMRC has received your return
• it is safe and secure
• your tax is worked out automatically
• you get three months longer to file your return, the deadline for online returns is 31 January
• if you owe less than £2,000, you can request online to pay this through your PAYE code – you must do this online by 30 December
• the online service is available day or night
• you can view your account online and any statements of account

You can find more information on the website about the benefits and features of the Self Assessment Online service and how easy it is to register and enrol.