Some taxpayers will be unable to file their Self Assessment returns online for the year ended 5 April 2025, due to software specification issues from HMRC. Lists of filing exclusions for individuals, partnerships, trusts and estates have recently been published by HMRC.
Where a particular case is on the list you cannot file online and must complete a paper tax return by 31 January 2026.
Where a paper return has not been filed by 31 October 2025, 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 include several special cases where they 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
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: 2025 individual returns: special and exclusion cases
HMRC: 2025 partnership returns: special and exclusion cases
HMRC: 2025 trust and estate returns: special and exclusion cases
