What is the deadline for an individual to notify HMRC if they do not receive a tax return?

The correct response indicates that an individual must notify HMRC by the 5th of October following the end of the tax year if they haven't received a tax return. This deadline is critical because it is the cut-off for informing HMRC of circumstances that may necessitate a tax return, especially for those who need to complete a self-assessment for the tax year that ended on the previous 5th of April.

In the UK tax system, the tax year runs from 6th April to 5th April the following year, and individuals must take responsibility for their tax obligations, including notifying HMRC if they should be assessed. Missing this deadline could lead to penalties or complications in managing one's tax position. Therefore, understanding this timeline is key for compliance with tax regulations.