Answers to frequently asked questions for UK taxpayers about completing and filing Self Assessment tax returns for previous tax years.

Article written for Expat Network by GoSimpleTax

Why might I submit Self Assessment tax returns for previous years?

A common scenario is where HMRC has issued a notice to file a Self Assessment tax return, but someone hasn’t done so on time and they are late. Alternatively, HMRC may have become aware that someone has income from previous years that they haven’t reported, for example, income from trading on eBay or from renting out a house or land, when HMRC would issue tax returns for previous tax years.

How far can I go back with my Self Assessment tax returns?

Normally, you can only submit three years’ worth of late Self Assessment tax returns. So, for example, in the 2024/25 tax year (ie from 6 April 2024 to 5 April 2025) you may submit returns for 2023/24 and three late returns – 2020/21, 2021/22 and 2022/23.

Can I go back any further than three years?

In some cases, HMRC may indeed allow you to file older Self Assessment tax returns. It depends. You’ll need to contact HMRC and explain why you want to submit a Self Assessment tax return (or more than one) for earlier tax years. Then you’ll be told whether you can or cannot.

How can I get Self Assessment tax returns for previous years?

You’ll need to contact the Self Assessment helpline. HMRC should then be able to make sure that you have the Self Assessment tax returns you need for the earlier tax years. Self Assessment tax returns for previous years will not be accessible to you online via your online tax account until you have requested them from HMRC.

What if my Self Assessment tax record has been closed?

If your Self Assessment tax record has been closed, you’ll need to register again for Self Assessment to reopen the record if possible or arrange for a new UTR to be allocated. Your UTR (Unique Taxpayer Reference number) is a 10-digit code that HMRC uses to uniquely identify you or your business when dealing with your specific tax matters.

So, can I access and complete tax returns from previous tax years online? 

You can if you’ve contacted HMRC to request them. Then when you log into your tax account there will be an option for “more Self Assessment details” or “tax return options”, which will allow you to select Self Assessment tax returns for previous tax years.  

Will I have to pay a late filing penalty?

If HMRC has issued a notice to file a Self Assessment tax return and you have failed to do so, yes, you will need to pay a Self Assessment tax return late-filing penalty of £100. Where HMRC has issued a notice to file after finding out about taxable income that you should have reported, it may give you three months to file from the date of issuing the tax return(s) before any penalties are charged, but decisions are made on a case-by-case basis.  

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