What do I
need to do?

Click on the moons on the right to read more about what action you need to take and when to take it.

Now and ongoing
5 April
By 5 October
By 31 October
By 31 January

Here's what you should be doing now:

  1. Review the FAQ section for any further points relevant to you.
  2. Log into the GA Portal and follow this link to access the Working in the UK guide.

Retain all relevant records

It's important to retain all relevant records for the period you're working in the UK. These include:

  • Travel - boarding cards, booking receipts, confirmation emails
  • Overseas work - meeting agendas, itineraries, screenshots of emails sent for days spent working outside the UK
  • Investments - statements or certificates relating to any UK or non-UK investment income or gains for the tax year. Even if you expect to opt into the FIG regime, you need to retain records of your foreign income and gains in the UK tax year so that these can be reported and exempted on your UK tax return.

These records may be required for accurate completion of your UK tax return and will be needed if HMRC decide to audit your tax return.

These records should be retained for at least 12 months after the date your UK tax return is filed.

5 April

UK tax year ends.

If you would like to engage Deloitte privately for your UK tax return preparation, please contact us as soon as possible.

By 5 October

Once the UK tax year has ended and before 5 October, you will need to do the following:

 

By 31 October

Where you are unable to use HMRC’s online platform to submit your return, for example, where residence pages need to be completed, you will need to submit a paper copy of your tax return by post by 31 October after the end of the tax year or make arrangements with a UK accountant to assist you with the filing. You can view more detail on these deadlines here.

By 31 January

Tax return filing

Where you need to file a UK tax return, the deadline each year for submitting tax returns online to HMRC is 31 January after the end of the tax year.

Where you are unable to use HMRC’s online platform to submit your return, for example, where residence pages need to be completed, you will need to submit a paper copy of your tax return by post by 31 October after the end of the tax year or make arrangements with a UK accountant to assist you with the filing. You can view more detail on these deadlines here.

There are penalties for late filing of your tax return so it's very important you remember these dates.

Tax return liability or refund

You will have paid taxes via PAYE but when you file your tax return, there may be an overpayment or underpayment showing.

Overpayment

This should be paid to you within a few weeks of filing your tax return. HMRC will usually send the refund by cheque but you can choose to receive the refund by bank transfer if you select this method and you provide your bank details on the tax return form. HMRC will only make bank transfers to bank accounts in the UK, Jersey, Guernsey or the Isle of Man.

Underpayment

This should be paid to HMRC by 31 January after the end of the tax year. If there's a large liability, advance payments on account may able be due for the following year. If payments on account are required, HMRC should provide instructions on amounts due and deadlines for payment.