6 April
2005

This is when a new tax year starts.

A 2004-05 Tax Return or Notice to Complete a Tax Return (SA316)
will be sent out to all people who get a tax return each year.

31
July 2005

You will be charged a second automatic penalty
of £100 if your 2003-04 Tax Return was due back by 31 January
2005 but it has not been sent in.

30
September 2005

If you are completing a paper Tax Return for
2004-05, you must send it back by this date if you want us to:

• Calculate your tax
• Tell you what to pay by 31 January 2006
• Collect tax through your tax code, if possible, where you
  owe less than £2000.

(If we receive your paper Tax Return after 30 September and process
this by 30 December, we will still calculate your tax and we will
still try to collect tax through your tax code but we can’t guarantee
to tell you what to pay by 31 January 2006.)

Remember: If you send back your Tax Return over the Internet
all the Software and Online forms will calculate your tax liability
for you.

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

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.

6 April
2006

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.