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29 October 2018

Time is running out to file your paper tax return


I am a retired business owner and I have always submitted my personal tax return on paper to HMRC. I have read that the implementation of Making Tax Digital may remove the paper filing option. Will HMRC accept my paper tax return if I file it before the 31st October 2018 deadline?


The days of the paper tax return could well be numbered as HMRC begins rolling out its Making Tax Digital initiative from next year. But until that time comes, if you do file by paper you still need to meet the 31st October 2018 deadline for the tax year ended 5th April 2018.

The October deadline for filing paper tax returns covering the 2017/18 tax year is fast approaching and tax payers need to make sure they submit their returns by 31 October or risk late filing penalties. The same date may also trigger further late filing penalties in relation to outstanding tax returns for the 2016/17 tax year.

If you are submitting a paper tax return to HMRC for 2017/18 you should complete it and submit it to HMRC by 31 October 2018. And if you still have an outstanding return for 2016/17 which you wish to submit on paper, again you must do so before 31 October in order to avoid triggering further late filing penalties for the return being more than 12 months late.

If you intend to submit a paper return for 2017/18 and do not do so by 31 October 2018 you still have the option of submitting an electronic return by 31 January 2019 to avoid late filing penalties.

However if a tax return for 2016/17 is submitted after 31 October 2018 in paper form rather than electronically then the maximum automatic late filing penalties of at least £1,600 (or £1,000 plus 10% of the tax due if greater) will eventually be charged.

You may have missed the tax return deadline due to an unforeseeable event. This would be classed as ‘reasonable excuse’ and grounds to appeal a penalty charge. If the appeal is successful then the penalties will be cancelled.

If you have not submitted your tax return because you are unable or cannot afford to pay any tax due, then be aware that HMRC regard submitting a return and paying the tax due as two separate and distinct obligations. Penalties will continue to build up if you do not submit the return and you will not be able to arrange a debt payment plan with HMRC while the return is outstanding.

HMRC’s guidance states that a reasonable excuse is something unexpected or outside your control that stopped you meeting your tax obligation for example an unexpected stay in hospital or the death of your partner shortly before the tax return deadline.

If HMRC reject your appeal you can request a review of their decision. The review will be carried out by another team from HMRC who have not been involved in making the original decision. If you lose at statutory review, they will provide you with details about how you can make a further appeal to the independent tax tribunal.

The advice above is specific to the facts surrounding the questions posed. Neither FPM nor the contributors accept any liability for any direct or indirect loss arising from any reliance placed on replies.
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