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HMRC internal manual

Self Assessment Manual

Returns: filing paper returns: 31 October deadline: logging returns in Leicester

All paper returns posted in the letterboxes of offices across the country that are not supported by an SA Processing team must be forwarded to Leicester Logging Unit for logging.

The special provisions relating to the treatment of returns received in these unsupported offices will apply to returns received or treated as received from 25 October until 31 October inclusive. It will apply to returns that are in post boxes when they are first opened on the first working day after 31 October but not returns that are received later that day or to any return received in the post after 31 October.

Separate guidance is provided to the Leicester Logging Unit.