03: Providing figures

You must complete your return with figures for each type of your income. Entries such as ‘see P11D’ or ‘to be advised’ are not acceptable. Sometimes the exact figure cannot be known in time. In these circumstances, you should then make an estimate and bring it to HMRC’s attention. Estimates are only acceptable where there is a genuine reason for them, and the correct figures must be supplied as soon as possible.

You can correct estimates and make any other amendments to a self-assessment for up to a year after the 31 January filing date, even for paper returns. The final amendment date for 2007/08 returns is therefore 31 January 2010.