HMRC confirm they will accept 2024 paper tax returns printed from GOV.UK
With only a few weeks until the 31 October 2024 deadline for submitting a paper self assessment tax return, HMRC have confirmed that they will accept tax returns that have been downloaded and printed from GOV.UK, provided they are correctly completed and signed. We have welcomed this news.
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Can I download and print the tax return from GOV.UK?
If you need to complete your 2023/24 tax return on paper, but have not yet received or ordered a form from HMRC, they have confirmed you can now download and print a copy from GOV.UK. You do not have to telephone HMRC’s self assessment order line and wait for HMRC to send you a form in the post.
If you need to complete any supplementary pages, for example, self-employment pages, and do not have the relevant paper copy, you can also print these direct from GOV.UK.
You can download the main tax return (SA100) and supplementary pages for 2023/24 from GOV.UK.
If you do not have access to a printer, you can still call the self assessment order line to request a paper copy of the tax return and the relevant supplementary pages. Be aware, however, that you should do this as soon as possible, as you need time to get the paper return then fill it in and submit it to HMRC by the 31 October deadline. The contact details for the order line are on GOV.UK.
What has changed?
HMRC are actively trying to encourage people to file their tax returns online. As part of this, they originally marked the 2023/24 sample version of the tax return on GOV.UK as ‘for reference only’, to discourage people from using it. HMRC said it was only possible to use a paper tax return that had been issued by them and sent to the taxpayer by post.
Some people received a paper return by post automatically after 5 April 2024, but for those who did not, their only option was to call HMRC’s order line and request one be sent to them. LITRG was concerned that this would make it harder for some people to meet the paper filing deadline.
HMRC have now removed the ‘for reference only’ marker. They have also confirmed that they will accept paper tax returns that people have downloaded and printed from GOV.UK.
What happened last year?
Last year, HMRC took a similar approach, for 2022/23 tax returns. They tried to encourage people to file online, by stopping the automatic issue of tax returns to most taxpayers. They also marked the 2022/23 downloadable tax return as ‘for reference only’.
In October 2023, HMRC made the decision to relax their approach to downloaded and printed tax return forms for 2022/23.
What about next year?
Hopefully HMRC won’t take the same approach for next year’s tax return cycle and will be clear from the outset that people can use a paper tax return that they have printed from GOV.UK. However, given they are very keen that as many people as possible file online instead of paper, there are no guarantees!
Should I file my tax return online instead?
If you have access to a computer, tablet or smartphone, and feel confident using your device, you may wish to consider filing your tax return online. If you choose to submit your tax return online, the deadline for submission is 31 January 2025. We have information on our website about accessing and using HMRC’s digital services.
However, you might not be able to use HMRC’s online tax return service, even if you would like to do so. For example, it is not possible to file a tax return using HMRC’s online service if you need to complete the foreign pages or the trusts (and estate of a deceased person) pages.
If you fall within one of the groups that cannot use HMRC’s online tax service, but you would prefer to file your return online, your options are to:
- Purchase commercial software to complete your tax return, or
- Appoint a tax adviser to complete your tax return on your behalf (using their own commercial software).
Both of these options involve a cost to you. This is why some taxpayers in this position choose to file their tax return on paper.
What happens if I miss the filing deadline?
If you cannot file your tax return online and do not yet have a paper tax return, you might be concerned that you will miss the submission deadline of 31 October 2024. This may be the case if you do not have a printer and need to call HMRC to ask them to send you a paper copy in the post.
If you miss the paper filing deadline of 31 October 2024, HMRC might charge you a £100 late filing penalty.
It is possible to appeal a late filing penalty if you have a ‘reasonable excuse’ – this will depend on your situation and circumstances. You can read more about appealing late filing penalties and reasonable excuse on our website and on GOV.UK.
Where can I get more help?
You can find more information on self assessment on our website.
If you are on a low income and are worried about your tax obligations, there are two tax charities offering individual advice which may be able to help if you. Tax Help for Older People offers help to those aged 60 and over, except if they are self-employed. TaxAid offers help to those who are self-employed and those under the age of 60.
If you wish to ask a tax adviser to complete your tax return on your behalf, there is guidance on getting help from a tax professional on our website.
There is a list of commercial software suppliers for self assessment on GOV.UK. HMRC do not recommend or endorse a particular product.
