Paper tax return deadline
The self-assessment deadline for the 2008-9 paper tax returns was 31 October 2009. This is the second year where there have been different filing deadlines for paper and electronic filings. The deadline for electronic filing remains 31 January 2010.
There were some minor exceptions to the paper filing date of 31 October 2009 where
- You received a tax return or a letter (called a ‘Notice to File’) telling you to file online after the 31 July
- HMRC does not have software available to allow you to submit a tax return online. This applies, for example to Non-Resident Companies that file annual income tax returns
If you prepared your own tax return and you intended to send it by post it must have arrived by Saturday 31 October 2009. Paper tax returns can also be submitted by hand to any HMRC enquiry centre. These are usually open Monday to Friday from 8:30am to 5:00pm. A list of HMRC enquiry centres can be found online at www.hmrc.gov.uk/enq. The deadline for handing in a paper return to a HMRC centre was Monday 2 November.
HMRC’s policy is that receipts are no longer issued for tax returns sent by post or delivered directly to HMRC enquiry centres.
We recommended that you allowed sufficient time for tax returns sent by post to arrive before the deadline especially bearing in mind the possibility of postal strikes. Late returns will automatically be subject to a £100 penalty. We would recommend that proof of postage is retained in the event that the submission was delayed due to the postal strikes in order to appeal any late filiing penalties.
The payment deadline for any tax due is 31 January 2010. The payment deadline is the same irrespective of how your tax return is filed.