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You must send your online tax return by midnight on Sunday 31 January 2010. The deadline is only later than this if it was after 31 October when HM Revenue & Customs (HMRC) asked you to complete a return - see the section 'Tax return or ‘Notice to file’ received after 31 October'.


There’s a very small number of cases where HMRC will still allow you to send your tax return on paper - see the section 'Exceptions - where you can't file online' below.


If HMRC receive your tax return after 31 January you'll get a late filing penalty of £100,


If you miss the deadline for your personal tax return, you won't have to pay the penalty if you pay all of the tax you owe by 31 January



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