The current tax return is the 2015/16 one, which covers income in the year to 5th April 2016.

If you have not already received a tax return, and have income to declare, then the deadline to do this is the 5th October 2016.

Some common situations that mean you need to submit a 2016 self-assessment tax return include:

– self-employed income

– more than £2,500 in untaxed income, such as property rental or investment income

– more than £10,000 in savings or investment income

– you have capital gains to declare, such as on shares or a rental property

– being a company director

– If your or your partner’s income was over £50,000 and one of you claimed Child Benefit

– foreign income that is untaxed

– UK income when you live abroad

– dividends from shares when you are liable to tax at the higher rates

– If your income was over £100,000

It may take several weeks for the registration to be processed, so if you were aiming for the 31st October paper tax return deadline then time is running out.

Once the registration has been processed by HMRC they will issue you with a UTR number, this is the tax reference number you will require to submit a return.

The UTR number can also be used for an online tax return which means that the current later deadline of 31st January 2017 will apply.