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HMRC internal manual

Self Assessment Manual

Returns: filing paper returns: 31 October deadline: advice for staff on dealing with post-dated cheques

The filing date of 31 October for paper returns could bring with it an increase in the number of post dated cheques received with returns for payment on 31 January.

Full guidance on how to handle post dated cheques is in the Debt Management and Banking Manual. See DMBM209130.