SELF-ASSESSMENT - 19.10.2022

Deadline for self-assessment returns

Paper forms. If HMRC has asked you to complete a tax return for the 2021/22 tax year and you want to do it on paper, you have until midnight on 31 October 2022 to get it to HMRC. A return submitted after 31 October will incur a penalty of £100.

Exceptions. Certain groups are allowed to submit paper self-assessment tax returns after the deadline without being penalised and HMRC provides a list of them (see The next step ). The deadline for them is the same as that for electronic filing, i.e. 31 January 2023. The list of exceptions is long and covers a wide variety of reasons why you should not or cannot file your tax return online. For example, you have income or outgoings of the type HMRC’s software can’t process correctly.

Tip. Even if you’re not considering using a paper return it’s worth checking HMRC’s list to make sure you can file online without problems. If not you should use a paper return and allow more time to get it to HMRC as it will need to be delivered by post.

For a link to HMRC’s self-assessment return exception list, visit https://www.tips-and-advice.co.uk , Download Zone, year 23 issue 2.