Tax returns are issued to individuals who HMRC are aware need a return, including people who are self-employed or company directors. Those individuals who complete returns online are sent a notice advising them that a tax return is due.
If a taxpayer is not issued with a tax return but has tax due they should notify HMRC who may then issue a return. A taxpayer is normally required to file their tax return by 31 January following the end of the tax year (tax year end is 5 April each year).