Are there time limits to filing the Event Report online

An Event Report must be filed
after the end of the tax year to which it relates, but
on or before 31 January following the end of that tax year to which it relates unless the scheme has wound up,

If the scheme has wound up, the report should be filed on the earlier of
31 January following the end of the tax year to which it relates, or
3 months from the date of wind up.

For example, a scheme has reportable events each year.
it completes wind up on 30 January 2009.
3 months from that date is 30 April 2009.
The 2007/2008 Event Report will be due on or before 31 January 2009 and the report for 2008/2009 will be due on or before 30 April 2009.