Many taxpayers are unable to file their Self Assessment returns for the year ended 5 April 2021 online due to software specification issues from HMRC. Updated lists of filing exclusions have recently been published. 

The exclusions apply to individuals, partnerships and trustees and personal representatives filing trust and estate returns.

If your case is on the list you cannot file online and must complete a paper tax return by 31 January 2022. Unless the return has been filed by 31 October 2021, a Reasonable excuse appeal form must accompany the return to avoid Late filing penalties. Remember that paper returns still need an actual signature. 

HMRC have now updated their lists of exclusions and special cases, up to 29 November 2021.

For exclusion cases for 2020-21 and earlier years, see HMRC self-assessment technical specifications 2021 for Individuals, for Partnerships and for Trusts and Estates

Useful guides on this topic

2020/21 Self Assessment Tax Return toolkit
A tax return toolkit for the year ending 5 April 2021. 

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


Self Assessment technical specifications (2021) for individual returns

Self Assessment technical specifications (2021) for partnership returns

Self Assessment technical specifications (2021) for trust and estate returns

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