Once registered as self employed, HMRC will write to you in April/May to request completion of your SA100 Self Assessment Tax Return. However, if you don’t receive a letter, you’ll need to still complete a return.
What is a Tax Year?
‘Tax Years’ run from 6 April – 5 April the following year.
The table below shows recent tax years, and the deadlines for online submission and payment of your taxes.
| Tax Year | Start Date | EndDate | Deadline Date* |
|---|---|---|---|
| 2020/21 | 6 April 2020 | 5 April 2021 | 31 January 2022 |
| 2021/22 | 6 April 2021 | 5 April 2022 | 31 January 2023 |
| 2022/23 | 6 April 2022 | 5 April 2023 | 31 January 2024 |
| 2023/24 | 6 April 2023 | 5 April 2024 | 31 January 2025 |
*The deadline date is when you must pay all tax which is due, including any national insurance contributions and the first Payment on Account (if applicable).
Example
Claire began her self employment on 23 July 2022
This falls within the 2022/23 financial year (6 April 2022 – 5 April 2023)
She must complete her tax return and pay any tax, national insurance and her first payment on account (if applicable) by 31 January 2024.