Many taxpayers will be unable to file their Self Assessment returns online for the year ended 5 April 2022 due to software specification issues from HMRC. An updated list of filing exclusions for individuals, as of 22 December 2022, has recently been published.

If your case is on the list you cannot file online and must complete a paper tax return by 31 January 2023.

Where a return has not been filed by 31 October 2022, a Reasonable excuse appeal form must accompany the return to avoid Late filing penalties. Remember that paper returns still need an actual signature. 

Useful guides on this topic

Self Assessment Return 2021/22: What's new?
2022 Self Assessment toolkit: top tips for completing your tax return for the year ending 5 April 2022. 

Grounds for Appeal: Reasonable excuse
What is considered to be a 'reasonable excuse' when a taxpayer makes an appeal against a tax compliance failure?

External links

HMRC: Exclusion cases version 4.1 (22 December 2022)

HMRC: Special cases version 2.1 (2 August 2022)


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