The deadline for the paper Self-Assessment 2016/17 tax return submission is 31st October 2017. Most of the Self-Assessment returns you are submitting will, of course, be prepared on commercial software and submitted online etc.

However, if you are having issues submitting on line returns due to varying issues with allowances and tax bands and rates etc or any of the items listed on HMRC Exclusion list, HMRC are offering the solution of sending a paper return. So the 31 October deadline for submission of paper returns could well be, unlike previous years, fairly crucial.

According to HMRC 2016-17 Self-Assessment Individual Exclusions – Tax Agent blog they indicate that ‘Changes to address these errors are planned for October 2017’ and these are to ‘ correct Exclusions 48 to 56 and 58 to 59, which cover the majority of cases’.

HMRC has offered the following pending the fix. The options are:

  • await the implementation of the fix in October 2017 and then file online
  • continue to file online if your current software allows you to do so
  • file a paper return (with a covering letter identifying the Exclusion)

HMRC haven’t given a fixed date in October for the repair, or if indeed it will be fixed for 31st October 2017?

Whether HMRC will waive penalties for paper returns received after 31st October remains to be seen. Provided the error is one on the HMRC Exclusion list and a cover letter accompanies the return then a good case could be made for appealing any penalty issued for late submission.

2016-17 Self Assessment Individual Exclusions - Tax Agent blog

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