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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Returns: filing paper returns: 31 October deadline: unsatisfactory returns

Where an unsatisfactory return has been received on, or before the filing date

  • The return should be unlogged

Before

  • The paper return is sent back to the customer with the appropriate letter following the guidance for unsatisfactory returns at SAM121260 and the Action Guide at SAM121261 

When the satisfactory paper return is received back the return should be logged as normal.

Note: The customer can choose not to send the paper return back and file online if they wish and the filing date will then become 31 January.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)