SAM120545 - Returns: filing paper returns: 31 October deadline: exceptions to paper filing date

Customers who are unable to file online, due to operational and/or technical reasons, for example, tax return for trustees of registered pension schemes, non-resident company landlords and non UK resident partnerships, have a paper filing date deadline of 31 January or a non-standard filing date of 31 January or later.

Where a return of this type is received on, or before, the 31 January filing date, (or any non-standard filing date falling on 31 January or later) and is identified as unsatisfactory, and is to be sent back during the 21 day period before that deadline, we can allow additional time for a satisfactory return to be filed.

In these cases, a period of 21 days is allowed for the customer to provide a satisfactory return and if the satisfactory return is received on or before the end of that period, no late filing penalties will be charged. If the return remains outstanding after the end of that period, penalties will be charged as normal.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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For all other customers who are not prevented from filing online, the guidance regarding unsatisfactory returns at SAM120590, SAM121260 and SAM121261 should be followed.