Taxing times: self-assessment deadline looms

By Holly Thomas , Tuesday 10 January 2012

Alphabet T Taxpayers who file a self-assessment return must meet the deadline - now extended by two days to February 2 - to avoid triggering hefty penalties that can run into hundreds of pounds – sometimes thousands.
You don't want to be waving goodbye to too many of theseYou don't want to be waving goodbye to too many of these

The deadline for filing on paper for the tax year which ended April 5 2011, passed on October 31 last year.

However, you can still file online up until midnight at the end of February 2; any tax due must also be paid by this date.

Meeting the deadline is more important than ever because HM Revenue & Customs has introduced tough new penalties for late-filed tax returns.

There is now a £100 fixed penalty for submitting your tax return late, even if you have no additional tax to pay; previously, the fine was cancelled if no tax was unpaid on January 31.

If the return is more than three months late, there is a £10 daily charge, capped at £900 or 90 days, and after six months, a further penalty of £300, or 5 per cent of the tax at stake is applied.

After a year’s delay there is another 5 per cent or £300 charge; HMRC also reserves the right to apply a penalty equal to 100 per cent of the tax at stake.

If this is the first year you have filed online you will need to register and allow time for HMRC to send your log-in details which can take up to a week to arrive.

Check now that you have all the information to complete your tax return. If you need to ask an employer for details of last year’s earnings (P60 form) or benefits (P11D form), or if you need to ask the bank for details of interest earned in the year, this may take a few days.

Don’t leave it until the last minute, or you won’t be able to complete your return in time.

Take care when entering information to complete your tax return online to avoid making errors.

“Time is running out for self-assessment taxpayers who want to avoid HMRC’s new penalty regime,” says Tina Riches from the Chartered Institute of Taxation. “Midnight on January 31 is the deadline – there’s no day’s grace this year.”

Tax affairs of the over 50s are often more complicated than you would think because older people are more likely to have a variety of income sources such as work, personal pensions and savings.

Issues also arise when HMRC may not realise an individual is entitled to a higher age-related personal allowance when reaching the age of 65 and 75. This doesn't happen automatically so each person has to claim.

There is plenty of help available for those with slightly (or very) complex affairs who cannot handle the return alone.

You can hire an accountant to do it for you - which will cost you.

If you don’t have an accountant – or can’t spare the money to pay one – you could use one of several firms offering software to help you. Taxcalc, for example, costs around £25 and is available from www.taxcalc.com

It walks you through the process in a far more user-friendly manner than the HMRC website cutting out jargon and questions that don’t apply to your circumstances.

But if you’re really stuck, Tax Help for Older People (TOP) provides free advice on personal tax to older people on low incomes who could not otherwise afford professional help.

You can phone their helpline on 0845 601 3321 or visit www.taxvol.org.uk

For more information go to www.hmrc.gov.uk/sa/deadlines-penalties.htm or call 0845 9000 444.

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