Previous year return filing

You can file previous years' nil income tax returns using the ITR-U form, but it's not directly available on the online portal. The process involves downloading the offline utility, filling it out, and then uploading it. Be aware that a nil return might not be possible, and you may need to declare an income above £250,000 for the £1,000 late fee to apply. This method incurs a fee of £1,000 for each year.