In case anybody hadn’t noticed, self-assessment tax returns for 2007-08 have to be filed by 31 October – unless they are filed online, in which case the deadline remains 31 January. The due date of payment for the tax remains 31 January in all circumstances.
On a similar theme, the recent case of Ransom v HMRC SpC 708 was concerned with whether an amendment to a tax return was delivered on time. The relevant tax return was for the year ended 5 April 2001, the time limit for which was 31 January 2002 and an amendment to that return had to be filed by 31 January 2003. There were details about the accountant driving to Woking, queuing up at the HMRC office and putting tax returns in a basket, among other things. The conclusion was that, on the balance of probabilities, he had done so, and the amendment was filed within the time limit.
This is perhaps not worthy of much comment, but I noticed in passing that HMRC agreed that the time limit would have been satisfied if the document was delivered to any office of HMRC at or before midnight on 31 January 2003. This is a case of whether or not it came physically into the hands of an officer by that time or, indeed, whether or not it was delivered to the office that would deal with it. I do not think that these points were ever really in doubt, but it is nice to see them confirmed so clearly by HMRC.