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HMRC internal manual

Self Assessment Manual

Returns: filing paper returns: 31 October deadline: SA302 message

A message will be entered on the SA302 Tax Calculation where a paper return is received late, excluding those cases where further time has been allowed on the grounds of reasonable excuse. The message will provide an early indication to those that file a paper return after 1 November that a penalty will be charged. The message currently says

‘I received your paper Tax Return after the 31 October deadline so you will be charged a penalty of £100. Why not file next year’s return online by 31 January and avoid a penalty? Visit our website at and select ‘Self Assessment’ under ‘Do it online’.