SAM121020 | Returns: individuals returns: computer generated versions of tax returns

Online filing is the quickest and simplest way for the vast majority of Self Assessment customers to file their tax return. Customers who can’t file their tax return online or choose not to can still complete a paper tax return.

Customers unable to file online

Customers who require the following schedules will not be able to file their tax return using HMRC software:

• Ministers of religion

• Lloyds underwriters

• Trusts etc

• Customers who are living abroad as a non-resident

Commercial software is available to enable these customers to file online. This must be received by 31 January. If a customer chooses not to use commercial software, they can still complete a paper return. This must be received by 31 October.

There are a very small number of customers who, for technical or operational reasons, HMRC software or commercial software is not applicable. These are known as exclusion cases these customers will therefore be allowed to:

• File on paper up to 31 January, without incurring any penalty that would otherwise be due for filing a paper tax return after 31 October.

• Submit a computer-generated version of a return, as long as it meets the criteria that it must be identical to the official HMRC tax return.

Other cases of acceptance of 'identical' computer generated returns

Where a customer chooses to file on paper instead of online, an HMRC issued return form should be used. However, if the computer generated output is used by taxpayers or their agents, for returns which could be filed online, it will be accepted provided it is ‘identical’ to the official HMRC return. This is the case for all Individual tax returns, as they are capable of being filed electronically.

Note: Any computer generated version that does not meet the ‘identical’ criteria is not a tax return, and should be sent back to the taxpayer as unsatisfactory. See also the instructions for manually altered earlier years returns (SAM121021).

If you receive a computer generated version which is identical to the official HMRC form, it should be processed in exactly the same way as an HMRC paper return.

‘Identical’ criteria

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

‘Identical’ means that

• The layout, page numbers, and graphical elements (including font and answer boxes), are exactly the same as the HMRC form. Note third parties cannot use the HMRC logo on their substitute forms

• The form is printed either in colour as the HMRC version (allowing for slight variations in shade), or in grey-scale. Pure black and white printed versions are not acceptable

• The pages are either bound, or are separate A4 sheets, in the correct page order and the answer boxes are the same size as the HMRC paper form

• The form does not contain any guidance or other material designed within the software package to appear on-screen to assist data entry for the customer

• The form does not contain any other elements such as graphics, wording or references (other than specific taxpayer data and a unique identifier) that are not found on the official HMRC form

Notes