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HMRC internal manual

Self Assessment Manual

Returns: filing paper returns: 31 October deadline: movement of SA returns

In mid-October you will be notified by Business Guidance Note of the arrangements for moving SA returns between offices.

No SA return should leave a building without the instructions in the BGN being followed. If they do, it may be a disciplinary offence.

Whenever unlogged returns are moved between offices, a note of the name and unique taxpayer reference (UTR) of at least 2 returns in each box and/or envelope should be made by the sending office. Keep this information in a secure place and destroy after 3 months.