Some taxpayers will be unable to file their Self Assessment returns online for the year ended 5 April 2023, due to software specification issues from HMRC. Lists of filing exclusions for individuals, partnerships, trusts and estates have recently been updated.

If your case is on the list you cannot file online and must complete a paper tax return by 31 January 2024.

Where a paper return has not been filed by 31 October 2023, a Reasonable excuse appeal form must accompany the return to avoid Late filing penalties. Remember that paper returns still need an actual signature. 

As well as online filing exclusions, HMRC's lists also include several special cases where HMRC have identified issues requiring a workaround to prevent a filing rejection. Most of these workarounds should have been incorporated in filing software, but in some cases, a paper return may be required.  

Useful guides on this topic

Self Assessment Return 2022/23: What's new?
2023 Self Assessment toolkit: top tips for completing tax returns for the year ending 5 April 2023.

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: 2023 individual returns: Exclusion cases version 3.1

HMRC: 2023 individual returns: Special cases version 3.1

HMRC: 2023 partnership returns: Special and exclusion cases version 1.0a

HMRC: 2023 trust and estate returns: Special and exclusion cases version 1.0a