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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: logging returns in Leicester

SAM120600 | Returns: filing paper returns: 31 October deadline: logging returns in Leicester

From HM Revenue & Customs · Self Assessment Manual

All paper returns posted in the letterboxes of offices across the country that are not supported by an SA Processing team must be forwarded to Leicester Logging Unit for logging.

The special provisions relating to the treatment of returns received in these unsupported offices will apply to returns received or treated as received from 25 October until 31 October inclusive. It will apply to returns that are in post boxes when they are first opened on the first working day after 31 October but not returns that are received later that day or to any return received in the post after 31 October.

Separate guidance is provided to the Leicester Logging Unit.

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