As the 31 October 2023 deadline for submitting a paper tax return for the 2022-23 tax year approaches, HMRC have relented on a previous policy and advised that they will accept a properly completed, downloaded copy of the reference Self Assessment tax return available from GOV.UK.
According to a recent report by the Institute of Chartered Accountants in England and Wales (ICAEW), HMRC have relented on a Policy introduced on 6 April 2023 when they removed the download links for paper Self Assessment Tax returns.
Paper returns were still available for the visually impaired, taxpayers who are over 70 and had not yet filed online, and for other groups unable to file online including non-residents, individuals receiving income from a trust, and religious ministers. They could request a copy of the paper tax return using the HMRC telephone order line (0300 200 3610).
The ICAEW is reporting that with the upcoming paper filing deadline of 31 October 2023, HMRC have now advised that they will accept a completed copy of the reference Self Assessment tax return that remains available online.
Paper returns that HMRC receives after the 31 October deadline may be subject to late filing penalties.
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.
Penalties: Late Filing
Late returns can be subject to a mix of fixed and tax geared penalties. What penalties apply for late filing? Which penalty will apply and when?