File an earlier year tax return

The time limit for accepting an earlier year tax return online is four years after the end of the tax year to which the return relates.

For example, 5 April 2013 is the last date on which a 2008-09 return will be accepted. The 2008-09 tax return can be issued no later than 23 December 2012 and the time limit for assessment is 5 April 2013.