Due on

By law HM Revenue & Customs (HMRC) must receive your fully completed tax return by 31 January following the tax year ending to which it relates. For example: The due on date for the tax year ending 5 April 2005 is the 31 January 2006. Where HMRC have issued your tax return after the 31 October following the tax year ending to which it relates, the due on date is extended by three months from the date of issue of the return. For example: The return is issued on 12 December 2005, therefore the due on date is 12 March 2006. If HMRC have not received the return for the current tax return year, and the due on date has not yet passed, a countdown message will be shown as follows, 'There are xx days left before your tax return is due' (where xx is the number of days). On the day your return is due, the message will be 'It is the dd mm yyyy your tax return is due today' (where dd mm yyyy is the due on date). If the due on date has passed and your return has not been received, the following message will be shown 'Your tax return has not been received on time'. If HMRC did not issue a return for the tax year ending shown, this will be blank.