Non-Resident Recovery Unit - Information about Tax Returns

Important note

If you have a tax return(s), outstanding. It is very important that any outstanding tax return(s) are completed and sent back to your tax office as early as you can. If you do not think the return(s) is due you should contact your tax office as soon as possible.

• You can print copies of Tax Return forms, Notes and Helpsheets from the website.
• You can file the current year’s Tax Return on-line by using the Self-Assessment online service.

Penalties for late Tax Returns

Tax Returns are normally due by 31 January after the end of the tax year.

A £100 penalty will be charged on any late Returns. A second £100 penalty will be applied if your tax return is still outstanding six months later - 31 July.

We may estimate the amount of tax we think you should pay. This is called a Determination. You can only replace our estimate by sending in your completed tax return.

We may also impose Daily Penalties of up to £60 a day (per outstanding Return). They remain payable even if your Tax Return shows no tax due.

You can find more information about Tax Returns in the Self-Assessment area of the site.