For the 2023/24 tax year, taxpayers choosing to submit a paper tax return must ensure it reaches HMRC by the deadline of 31 October 2024. However, those filing their returns online have until 31 January 2025.
While the majority of taxpayers can conveniently file online, HMRC encourages everyone to utilize its digital services and guidance tools. Paper tax returns are no longer automatically sent to taxpayers. Instead, they can be requested via phone or downloaded directly from HMRC’s website as part of the government’s ‘digital by default’ initiative.
Certain taxpayers are still required to file differently, such as non-residents, trust income recipients, Lloyd’s underwriters, and religious ministers, who cannot use HMRC’s online service. These individuals must use either paper forms or compatible commercial software.
For those who have previously filed paper returns but miss the 31 October deadline, filing online remains an option until 31 January 2025.
Please remember, paper returns received after 31 October may incur penalties. Tax payments for 2023/24 are due by 31 January 2025.