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. The list of filing exclusions as at 31 May 2022 has 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 2023. Unless the return has 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

2021/22 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


Exclusion cases version 2.0 (31 May 2022)

Special cases version 2.0 (31 May 2022)

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