29 December 2005

If your agent sends your Tax Return using the Electronic Lodgement Service (ELS) they must send it back by this date if you want us to:
■ collect tax through your tax code, if possible, where you owe less than £2000

30 December 2005

If you send back your Tax Return over the Internet you must send it back by this date if you want us to:
■ collect tax through your tax code, if possible, where you owe less than £2000

31 January 2006

If you were sent a Tax Return by 31 October 2005 this is the deadline for sending back your completed 2004-05 Tax Return

1 February 2006

If you were sent a Tax Return by 31 October 2005 you will be charged a penalty of £100 if we have not received your return by this date.

The new tax year starts.

A Tax Return or Notice to Complete a Tax Return (SA316) will be sent out to all people who meet the criteria to get a Tax Return each year.