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Contents

Official guidance
Self Assessment Manual

SAM120500 · Returns: filing paper returns: 31 October deadline

  • SAM120501 · Introduction
  • SAM120510 · The paper filing date
  • SAM120515 · Returns: filing paper returns: return scanning and auto logging process
  • SAM120520 · Receipt dates and the issue of penalties
  • SAM120530 · Late filed paper returns and subsequent penalties when filed online
  • SAM120540 · Specials and exclusions
  • SAM120545 · Exceptions to paper filing date
  • SAM120546 · Returns: filing paper returns: Exceptions to paper filing date- Unsatisfactory returns (Action Guide)
  • SAM120550 · Claims for reasonable excuse
  • SAM120560 · SA302 message
  • SAM120570 · Tax returns received by HMRC offices
  • SAM120580 · Movement of SA returns
  • SAM120590 · Unsatisfactory returns
  • SAM120600 · Logging returns in Leicester
  • SAM120610 · Advice for SA processing office on dealing with unsolicited returns received with payments
  • SAM120620 · Advice for staff on dealing with post-dated cheques
  • SAM120630 · Receipt of returns by security guards
  • SAM120640 · Letter boxes
  • SAM120650 · Receipt dates and the issue of penalties - explanation
  1. Returns: filing paper returns: 31 October deadline: contents
  2. Returns: filing paper returns: 31 October deadline: the paper filing date

SAM120510 | Returns: filing paper returns: 31 October deadline: the paper filing date

From HM Revenue & Customs · Self Assessment Manual

The paper filing deadline is 31 October following the end of the tax year. For returns received on or before 31 October we will maintain our commitment to calculate the tax due and tell customers how much to pay by 31 January of the following year, or collect tax owed (if less than £3000) through their tax code where possible.

The filing deadline for returns filed online is 31 January following the end of the tax year.

Where customers are unable to file online, they will have a paper filing date of 31 January. For more information, see subject ‘Exceptions to paper filing date’ (SAM120545).

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