HM Revenue and Customs (HMRC) has announced that, as from 6 April 2009, it is possible to submit self assessment tax returns online that cover earlier years.
The first earlier year return available online is for 2007/08.
Taxpayers can submit this return online during the 2009-10 tax year and for several years after that.
There is a time limit for submitting earlier year tax returns of five years and ten months after the end of the tax year to which the return relates.
This means that 31 January 2014 will be the last date on which a 2007-08 tax return will be accepted online.
As each new tax year begins the number of ‘earlier year’ returns that can be filed online will increase, although the earliest of these will remain 2007-08, HMRC said.
