Paper Self Assessment returns
The 2012-13 tax return deadline for taxpayers who continue to submit paper Self Assessment returns was 31 October 2013. Late submission of a Self Assessment return will immediately trigger a £100 late filing penalty. The penalty will apply even if there is no liability or if any tax due is paid in full by 31 January 2014.
The fixed £100 penalty for failing to file a tax return on or before the filing date applies to paper returns received on or after 1 November 2013. The penalties also apply to online returns received on or after 1 February 2014.
Daily penalties of £10 per day will also take effect if the tax return is still outstanding three months after the filing date up to a maximum of £900 i.e. for three months from 1 November 2013. If the return still remains outstanding further higher penalties will be charged from six months and twelve months late.
Taxpayers that received a letter informing them that they have to submit a paper return after 30 July 2013 have an extended deadline which runs for three months from the date they received a letter to submit the paper return.