SAM121020 - Returns: individuals returns: computer generated versions of tax returns
For years 2007/08 onwards, HMRC will not approve any ‘substitute’ returns and computer generated versions are no longer acceptable where the return can be filed online. The vast majority of paper returns received will therefore be the official forms issued by HMRC.
Taxpayers unable to file online
There are a very small number of taxpayers who are unable to file online for technical or operational reasons because HMRC has not yet made facilities to do so available to them. These taxpayers will therefore be allowed to
- File on paper up to 31 January, without incurring any penalty that would otherwise be due for filing a paper tax return after 31 October
- Submit a computer generated version of a return, as long as it meets the criteria that it must be identical to the official HMRC tax return
Other cases
While the ability to provide computer generated output is aimed at a very small number of taxpayers, any computer generated version that meets our criteria must be accepted as a return. However, where such a version is provided by someone outside of the relevant small group of taxpayers, the filing date remains 31 October. This is the case for all Individual tax returns, as they are capable of being filed electronically.
Note: Any computer generated version that does not meet the ‘identical’ criteria is not a tax return, and should be sent back to the taxpayer as unsatisfactory with stock letter SA602. See also the instructions for manually altered earlier years returns (SAM121021).
If you receive a computer generated version which is identical to the official HMRC form, it should be processed in exactly the same way as an HMRC paper return.
‘Identical’ criteria
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
‘Identical’ means that
- The layout, page numbers, and graphical elements (including logo, font and answer boxes), are exactly the same as the HMRC form
- The form is printed either in colour as the HMRC version (allowing for slight variations in shade), or in grey-scale. Pure black and white printed versions are not acceptable
- The pages are either bound, or are separate A4 sheets, in the correct page order and the answer boxes are the same size as the HMRC paper form
- The form does not contain any guidance or other material designed within the software package to appear on-screen to assist data entry for the customer
- The form does not contain any other elements such as graphics, wording or references (other than specific taxpayer data) that are not found on the official HMRC form
Notes
1. |
A computer generated version which includes a bar-code will be accepted as identical provided that the bar-code is in the top left hand corner (as it would be on an HMRC issued return) |
2. |
The footer must include only data personal to the taxpayer (such as name or UTR), the HMRC Mark, or electronic page numbering |
3. |
A computer generated version will be acceptable as long as the taxpayer data can be read by HMRC and it is completely clear to which box the data relates. For example, the majority of amount boxes within the return allow 8 digits but, if required, more than 8 digits would be acceptable, provided that they are legible |
4. |
You must not accept copies of a computer generated version of a tax return on digital media, for example, on CD or disk. If a taxpayer submits a computer generated version on digital media, it should be returned explaining that tax returns cannot be accepted in this form |
5. |
You must not accept a request to print computer generated versions of tax returns using office equipment |
6. |
You must not accept a computer generated version which does not show an original signature |
