Most individuals who need to submit a tax return are able to do so online. HMRC strongly encourages taxpayers to file online and to make use of its digital guidance. Earlier this year HMRC wrote to some taxpayers to inform them that it would not send them a paper return, and that they would need to request one by phone if they wished to continue to use paper filing. This is part of HMRC’s ‘digital by default’ approach.  

However, certain taxpayers are unable to file online using HMRC’s service. This includes non-residents, individuals receiving income from a trust, Lloyds underwriters and religious ministers. Affected taxpayers must file using commercial software, or by submitting a paper return.  

Taxpayers may also choose to file on paper if they wish to do so. They can request a copy of the paper tax return using the HMRC telephone order line (0300 200 3610). As the paper deadline is imminent, HMRC has advised that it would accept a properly completed, downloaded copy of the reference self assessment tax return available from GOV.UK.   

Those who have submitted paper returns in previous years, but who miss the deadline for postal submission can instead file online. 

Paper returns that are received by HMRC after the 31 October deadline may be subject to late filing penalties. The deadline for actual payment of the tax liability is 31 January 2024.