Three Months to the Self Assessment Filing Deadline for 2021–22 — Why It May Still Matter

This update relates to the 2021–22 Self Assessment tax year and is relevant for taxpayers who want to check whether they met the filing deadline and what the position may be now if they did not.

Although the point at which there were three months remaining before the deadline has long passed, the consequences of missing the filing date can still apply today.

The 2021–22 Self Assessment Filing Deadline

The online Self Assessment filing deadline for the 2021–22 tax year was 31 January 2023.

At that point, taxpayers who had not yet submitted their return were approaching the final opportunity to file without facing automatic late filing penalties.

Why This Deadline May Still Be Relevant

If your 2021–22 tax return was filed late — or has still not been submitted — the issue does not disappear with time.

HMRC can continue to apply penalties, interest, or compliance action until the return is brought up to date and any outstanding tax is dealt with, , something often identified during reviews carried out alongside accounting services in London.

Penalties and Interest for Late Filing

Where a Self Assessment return is filed late, HMRC normally charges an automatic £100 penalty.

If the return remains outstanding, further penalties may apply over time, and interest can be charged on any unpaid tax from the original due date.

The deadline for submitting your 2021-22 Self-Assessment tax returns online is 31 January 2023. The deadline for paper returns ended on 31 October 2022. You should also be aware that payment of any tax due should also be made by the 31 January date. This includes the payment of any balance of Self-Assessment liability for the 2021-22 plus the first payment on account due for the current 2022-23 tax year.

If you miss the filing deadline then you will usually be charged a -100 fixed penalty if your return is up to 3 months late, regardless of whether you owed tax or not. If you do not file and pay before 1 May 2023 then you will face further penalties unless you have made an arrangement to pay with HMRC.

HMRC is encouraging taxpayers to complete their tax return as early as possible to avoid getting more stressed as the filing date looms. Those who submit their returns early still have until 31 January 2023 to pay any tax due.

Why It Is Worth Checking Your Position

Some taxpayers assume that older tax years are no longer relevant. In practice, unresolved returns can trigger HMRC reminders, statements, or compliance checks years later.

Checking whether your 2021–22 return was filed correctly — and on time — can help avoid unexpected demands or enforcement action.

HMRC Guidance on Late Self Assessment Returns

HMRC provides guidance on late filing penalties, interest, and what happens if a return is submitted after the deadline on
GOV.UK.

Did You Miss the 2021–22 Filing Deadline?

Whether any action is required now will depend on whether your return was submitted on time and whether all tax due was paid in full. For taxpayers in Farringdon and nearby areas such as Holborn and Chancery Lane, CIGMA Accounting can help review your position and confirm if anything further needs to be done.