The deadline to file paper tax returns with HMRC for the 2024-25 tax year is Friday 31 October at 23:59.
Last year, around 3% of tax returns – approximately 304,000 – were still filed on paper, despite the growing shift to online filing.
Individuals need to complete a Self Assessment tax return for 2024-25 if they meet any of the following criteria:
- They had capital gains tax (CGT) to pay.
- Their self-employment income was more than £1,000 (before taking off what can be claimed tax relief).
- They earned more than £2,500 from renting a property.
- Their partner received child benefit and either of them had an annual income of more than £60,000.
- They received more than £2,500 in other untaxed income, for example from tips or commission.
- Their income from savings or investments was £10,000 or more before tax.
- Their total taxable income was over £150,000.
- Their state pension was their only source of income and was more than their personal allowance.
- They’re a trustee of a trust or registered pension scheme.
Taxpayers can submit a paper return through the post using the SA100 form by 31 October, or file online by 31 January. HMRC no longer automatically sends out paper tax returns, with paper forms only issued to those HMRC identifies as unable to file online, or those who request a paper tax return.
Paper returns must reach HMRC by the end of the day on 31 October or the taxpayer may incur a late filing penalty.
This year marks a significant milestone, as taxpayers and advisors prepare for stage one of the mandatory rollout of Making Tax Digital (MTD) for Income Tax from April 2026. Under MTD, the annual tax return will be replaced with quarterly updates of income and expenses submitted digitally to HMRC. The system will initially be mandatory for businesses, self-employed individuals, and landlords with income over £50,000, before extending to those earning over £30,000 from April 2027.
Zena Hanks, Partner in the Private Wealth team, comments:
“Halloween can feel like a fitting deadline for submitting paper tax returns. For many, the process of sifting through 12 months of receipts and financial records can be a little frightening. But being organised is half the battle: gather all relevant paperwork, including P60s, P11Ds or P45s, and don’t forget to declare investment income, dividend payments or any asset sales liable for CGT.
“Those who pivot to filing online have until 31 January – giving them almost 100 extra days – and the process is typically quicker and more secure. Looking slightly further ahead, the phased introduction of MTD for Income Tax from April 2026 will make online filing the default for many, so getting familiar with the digital system now is a smart move.
“Despite HMRC’s push for people to adopt online filing, there remains a staunch group of taxpayers who continue to file paper returns through the post year on year. For some, it may just be a preference. However, others feel that, for reasons such as advanced age or disability, paper returns are their only practical option. HMRC has made it clear that simply preferring paper filing is not sufficient to grant someone exemption from MTD, if their income meets the criteria. Taxpayers who feel they should be exempt for other reasons will have to put forward their case to HMRC for why it’s not reasonable for them to use the compatible software needed to submit digital returns through MTD.
“It will be interesting to see how strict HMRC is when deciding who meets the conditions to be classed as ‘digitally excluded’ and therefore exempt from MTD. For everyone else, after the initial hurdle of getting onboarded, MTD does promise to substantially reduce the time and effort involved in filing tax returns, so there’s plenty to be optimistic about, even for those who usually prefer pen and paper.
“Whether for paper returns or for online, the best advice is always to tackle tax returns as early as possible – not least to avoid the scare of a late-filing penalty from HMRC.”
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