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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: filing paper returns: 31 October deadline: tax returns received by HMRC offices

All paper returns received by HMRC offices during the peak period need to be sent to the appropriate office for each Return type listed at MSG100850.

Any returns not sent on the day of receipt must be held in a secure environment and redirected without delay on the next working day.

Receipts will not be given.