ACCA Applied Skills · Taxation (UK) · The time limits for the submission of information, claims and payment of tax, including payments on account
Tom made a chargeable gain on the sale of a UK residential property completed on 3 November 2025, with a 60-day return and CGT payment due 2 January 2026. He paid the tax of £9,000 on 2 January 2026. He also sold shares on 5 January 2026 giving a gain that is reported on his 2025-26 self-assessment return. By what date must Tom file his paper 2025-26 return, if he files on paper rather than online?
The paper 2025-26 return is due by 31 October 2026. Paper returns are due seven months after the tax year end, whereas online returns are due on 31 January 2027. The earlier 60-day property return does not alter the normal self-assessment filing deadline.
- A31 October 2026Correct
- B31 January 2027
- C30 December 2026
- D5 October 2026
Explanation
The paper self-assessment return deadline is 31 October following the end of the tax year, so 31 October 2026. The 31 January 2027 date applies to online returns. The 60-day return does not change the self-assessment filing date.
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