Self Assessment returns for the year ending 5 April 2018, online filing exclusions. If your case is on the list you are not able to file online and must complete a paper tax return. Don't forget that it needs an actual signature. 

HMRC's 2017-18 online filing exclusions.

1. Where a personal return cannot be filed online for a reason listed, provided that a paper return is delivered on or before 31st January following the end of the tax year to which the return relates, HMRC will accept that the taxpayer had a reasonable excuse for failing to file a paper return by the normal 31st October deadline. A reasonable excuse claim should accompany the paper return.

2. Any paper return submitted must conform to the normal rules for paper returns even if it is a computer-generated paper return e.g. it must hold a valid signature.

3. Where an HMRC recommended workaround causes an online return to be submitted with an entry that is not strictly correct, HMRC will not take action on that particular entry for that reason alone provided that the inaccuracy is in accordance with the workaround and purely to facilitate online filing.


The complexities of the interactions of the many different tax rates and allowances mean that Scottish taxpayers are in for a bit of a headache, however other UK taxpayers need not feel smug. Read the list and see if you are affected. There are additional exclusions compared to 2016/17 so you do need to check the current list. Why HMRC cannot manage to provide software specifications that follow the legislation must surely be a question of cash resources.

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