The deadline for submitting a tax return in respect of the tax year 6 April 2022 to 5 April 2023 is 31 October if submitting by post. Taxpayers submitting online have until 31 January 2024.

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 they 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.   

ICAEW’s Tax Faculty is recognised internationally as a leading authority and source of expertise on taxation. The faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

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