Paper tax returns explained

How to submit a paper tax return

People who need to submit a self-assessment tax return can choose whether to submit by posting paper forms, or by filling in an online return.

In general, HMRC no longer automatically sends out paper tax returns. Instead, anyone who has filed a paper tax return in the past will receive a short notice to file - this will tell taxpayers that HMRC intends to communicate with them digitally.

However, HMRC will still send out paper tax returns to people it has identified as being unable to file online.

If you opt for a paper tax return, you must send it to HMRC by 31 October every year - so your 2023-24 return would be due by 31 October 2024.

Your circumstances will determine which sections of the paper forms you need to fill out.

Need help with your tax return?

Send your tax return to HMRC using the service provided by GoSimpleTax.

Calculate your tax bill

Sections of the main tax return (SA100)

Being confronted with a tax return form can be a bit overwhelming. Here's what you need to provide on each page.

• Page 1: Enter your personal details, including date of birth and telephone number.
• Page 2: This is a summary of your types of income for the year. You don't need to fill in amounts - just tick the box that fits your circumstances. Read the instructions to find out which supplementary pages you need to fill in.
• Page 3: You can list your other sources of income, including savings and investment income, plus income from benefits, pensions and any other sources.
• Page 4-5: This page lists common forms of tax relief that may be available to you, including marriage allowance, Gift Aid and payments into registered pension schemes. If you claim child benefit, you may also need to fill in the section on the High-Income Child Benefit Charge.
• Page 6: Record any tax that has previously been refunded to you. HMRC will ask whether you refuse to have underpaid tax collected from your wages or pensions. You should also nominate a bank account for any tax refunds to be paid into.
• Page 7: Share the details of your tax adviser, if you have one, and any other important information.
• Page 8: Sign your tax return, and flag whether the figures are provisional and whether you're enclosing supplementary pages.

Paper tax return supplementary pages

In some cases, you may need to provide supplementary pages - for example, if you made capital gains, earned untaxed income or are self-employed.

Some people are sent supplementary pages automatically, but you may need to request or download them yourself. You can download the pages you need from the gov.uk website or request them by calling HMRC on 0300 200 3610.

The supplementary pages include:

Paper tax return checklist

Before you start filling out your tax return, it's a good idea to make sure you have everything you need to hand.

Consult this checklist, and completing your return should be a breeze.

Allow plenty of time

Don't leave filing to the last minute. You might need extra forms or additional information.

Organise your paperwork

Gather your important documents before you start, including your P60, P11D or P45.

Include other income

Declare any assets sales that may be liable for capital gains tax, plus savings interest, dividends and other income.

Keep proof

Keep copies of your tax return, proof of postage and receipts for at least 22 months if you're employed or a pensioner; five years and 10 months if you're a landlord or self-employed.

Pay small tax bills with PAYE

If you owe less than £3,000, HMRC will collect the tax through PAYE in the following tax year. To opt out, you must tick the 'opt-out' box on the tax return.

Getting help with paper tax returns

The tax return guidance notes (SA150) issued by HMRC consist of 28 pages of guidance, explaining what kinds of income you need to declare.

HMRC also issues additional information notes (SA101 Notes), which help people with complex tax affairs to declare income from other sources - for example, life insurance gains, stock dividends, plus income from securities and share schemes.

The notes also cover tax reliefs, age-related married couple's allowance, tax losses, pension schemes and recognised tax-avoidance schemes.

A number of working sheets are included, which allow you to show how the taxable amounts you enter on the main return have been calculated.

If you file on a paper return and want to calculate your own tax, you need to ask for the tax calculation summary pages, as these won't automatically be supplied. These pages also allow you to make a claim to reduce your payments on account (alternatively use form SA303).

Short tax returns

Some employees, pensioners and self-employed people with turnover less than £85,000 are sent a four-page simplified short tax return (SA200). You can't 'self-select' for this - HMRC decides who can use it.

If your circumstances have changed since the last time you filed, it is up to you to decide if you are still eligible to fill in the short return. If in doubt, contact HMRC.

How to avoid a late fee

If you miss the paper tax return deadline of 31 October - or think you're going to miss it - do not send the forms off late, or you'll incur a penalty.

Instead, you can complete your return online using the unique taxpayer reference (UTR) number that HMRC gives you when you register. By filing online, you'll have until the later deadline of midnight on 31 January the following year.

If your paper tax return arrives after the deadline, you can't make up for it by also sending an online return on time. HMRC will fine you for a late tax return according to the one it receives first.

There are additional fines if you're late paying your tax bill. We explain possible fines in our guide to late tax returns and penalties for mistakes.

• If you decide to submit your tax return online, the jargon-free Which? tax calculator makes it easy