In the run-up to the 31 October 2024 paper tax return filing deadline, HMRC have announced that printed copies of the tax return from GOV.UK will be accepted.

HMRC sign

Earlier this year, HMRC published the 2023-24 tax return in PDF format, online. When downloaded, this was watermarked 'For reference only'.

HMRC made it clear that paper tax return submissions would only be accepted where the submitted return was specifically issued by them and sent to the taxpayer by post. Copies downloaded from GOV.UK, and printed, would not be processed. 

  • HMRC have now relaxed their stance.
  • Paper tax returns downloaded and printed from GOV.UK will be accepted.

Taxpayers no longer have to call HMRC to request that a paper return be posted to them. 

Note that the general 2023-24: 

  • Paper tax return Filing deadline is 31 October 2024. 
  • Online tax return filing deadline is 31 January 2025. 

HMRC can charge Late filing penalties where these deadlines are not met. 

In some cases, where an Online filing exclusion applies, paper tax returns can be submitted up to 31 January 2025 without a penalty being incurred.  

Useful guides on this topic

Self Assessment Return 2023/24: What's new?
2024 Self Assessment toolkit: top tips for completing tax returns for the year ending 5 April 2024.

Tax Return questionnaire
What information is needed to complete a Self Assessment Tax Return? This questionnaire will help you gather the documents and information required.

Online filing exclusions for 2023-24 tax returns
Some taxpayers will be unable to file their Self Assessment returns online for the year ended 5 April 2024, due to software specification issues from HMRC. Lists of filing exclusions for individuals, partnerships, trusts and estates have recently been updated.

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?

Calendar of tax deadlines and new tax measures
When do common recurring tax deadlines fall? What other tax-significant events are upcoming? What do I need to remember this month?

External link

LITRG: Paper tax returns: HMRC agree to make things easier following LITRG concerns

HMRC: 2023-24 SA100 tax return

Return to Ross Martin Tax: SME Tax News 10 October 2024

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