24 Oct 2024
The deadline for submitting a tax return on paper by post for the 2023/24 tax year is 31 October.
Taxpayers submitting online have until 31 January 2025 to make their self assessment returns.
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.
HMRC no longer sends taxpayers a paper return, they can be requested by phone or downloaded from the tax authority's website by those who wish 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, including non-residents, individuals receiving income from a trust, Lloyd's underwriters and religious ministers. Affected taxpayers must file using commercial software or by submitting a paper return.
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 the payment of the tax liability is 31 January 2025.