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Tax agents and advisers - meet compulsory online filing deadlines

As the Carter programme works to switch to online filing, as an agent or adviser, you will need to keep on top of all the developments in each tax area you manage for clients.

It's essential that you keep up to date, as it will help you manage your filing responsibilities more effectively and provide the best service for your clients.

If you are managing:

  • Self Assessment for individual clients
  • PAYE systems for clients who are employers
  • VAT filing and management for businesses
  • Corporation Tax for clients

you need to be aware of the timetables for change. And, of course, the same processes will apply to your own business, where appropriate.
This guide will show you where to get the key information and support you need to keep on top of the changes.

On this page:

Changes to Self Assessment filing dates and returns

The deadlines for filing Self Assessment (SA) tax returns change from the tax year 2007-08 onwards.

  • The deadline for paper tax returns will be 31 October.
  • The deadline for returns submitted online remains 31 January.

The main Tax Return has also been redesigned. Clients who have a turnover of less than £30,000 will have fewer boxes to fill in, and if your clients' turnover is less than the VAT threshold (£64,000 for 2008/09), you can fill in a shorter version of the self-employment pages.

Agent's guide to the paper Self Assessment main Tax Return

You can no longer use paper substitute returns for the three main SA returns (SA100, SA800, SA900).

Paper substitute returns are returns generated by third party software that are similar - but not identical to - the original HM Revenue & Customs return. If your software generates paper substitute returns, it's likely that it also offers the facility to file online - so you'll need to file these online instead of on paper.

View detailed guidance on paper substitute returns (PDF 53KB)

Changes to Self Assessment - a guide for tax agents

If you're not already using the Self Assessment Online service for agents, it makes a lot of sense to start now.

Read more about setting up Self Assessment Online for agents

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PAYE for Employers online

PAYE (Pay As You Earn) for Employers has already started switching to mandatory online filing.

If you or your clients have 50 or more employees, end of year forms (P14 and P35) must be filed online now.

From 6 April 2009, in-year forms (P45/P46 and the new P45 (Pen) which replaces PENNOT and the P160) must also be filed online.

You can use our free online software, third party software or, if you are submitting a large amount of data, Electronic Data Interchange (EDI).

If you or your clients have fewer than 50 employees, it's not essential to file end of year forms online until 2010 at the earliest. In-year forms must be filed online by 6 April 2011.

If you haven't already set yourself up to use the PAYE Online service for agents, it's a very good idea to do so. If you take on a new client with more than 50 employees, you'll be set up to meet their online filing requirements already.

You can also have the benefit of 24-hour access and not be dependent on postal delays. It also gives you more time to set up and test your systems so you know they're working effectively before the mandatory switch over.

Read more about changes to PAYE for employers

Guidance on setting up PAYE Online for agents

EDI filing for large employers and payroll bureaux

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Moving VAT towards online filing

VAT filing and payment will switch to online-only from April 2010 at the earliest.

Businesses that register after the commencement date or existing businesses that have a turnover of more than £100,000 will have to file online and pay electronically from the commencement date.

VAT registered traders with turnovers below £100,000 will be given more time to switch their systems to online filing and payment.

Read more about the plans to switch VAT to online filing and electronic payment

Guidance on setting up VAT management for agents and advisers

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Changes to Corporation Tax and Company Tax Return filing

If you're already filing for clients using the current online services and attaching computations and supporting documents in PDF format, you should continue to do so.

If your software can send data in Extensible Business Reporting Language (XBRL), you can use this too.

For accounting periods ending after 30 March 2011, Company Tax Returns must be filed using the XBRL format for both accounts and computations.

While the change is some way away, it's a very good idea to make sure you'll be able to make the switch in good time. If you're thinking of upgrading your software in the near to mid-future, you should make sure it will be compatible with the new requirements.

More about managing Corporation Tax and Company Tax Returns online

Guidance on setting yourself up to manage Corporation Tax for clients

Corporation Tax Online - software successfully tested

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Help and support with HM Revenue & Customs online services

If you haven't yet started using HM Revenue & Customs online services across the taxes that are moving to online, it's a very good idea to do so. If you do, you can also make use of the online agent authorisation service, which can speed up authorisations.

Online services for agents can also save you time by enabling you to view and manage client lists online and, in many cases, amending their contact details. You won't have to wait for the post and you can get 24-hour access to the system.

Get guidance on setting up our online services for agents and advisors

You can also get practical advice and support from our Online Services Roadshows for agents. These free events, held regularly across the country, provide an opportunity for you to get the latest developments on how our online services are developing. You can also find out more about how to get the best out of the roadshows and give us your feedback.

Places tend to get filled fast, so it makes sense to book early.

Find the next Online Services Roadshow near you

If you need help with our online services, you can call the Online Services Helpdesk on Tel 0845 60 55 999 8am to 8pm, seven days a week. Or you can email

It's also a good idea to keep an eye on our service availability pages, so you know when we have planned maintenance and improvements to our systems. You can then plan your online filing and management at the most suitable time for you.

Online service availability

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