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HMRC internal manual

Self Assessment Manual

Returns: individuals returns: capture of individuals returns after 31 October

To assist you in achieving your processing target, your office should have clerical procedures in place to distinguish between returns received by 31 October and those received after that date. You should ensure that returns are passed promptly to logging staff, and that sufficient staff are available to log returns on the day of receipt.

When the 31 October falls on a Saturday or Sunday additional information will be provided by a Newsboard message.

Where you are not the ‘owning’ office with processing responsibility you should send the return on immediately to the office with processing responsibility by Tax Post Direct. The return should be prominently marked with the words ‘Logged pre 1 November’. 

It is important that

  • You store returns received on or before 31 October separately from those received after that date
  • Strict controls are maintained on the movement of returns around the office to ensure that none are missed
  • Part captured returns are not overlooked

The process to produce the last bulk issue of SA Statements prior to the 31 January filing date starts in the first week of December. A Newsboard message will be issued each year to advise you of the date. When returns are not captured by that date, you need to be aware that all that the taxpayer will receive will be the tax calculation, which will inform them of the amount to be paid by 31 January.

For instructions on the action to take for Revenue calculation returns received before 31 October but not processed until after 31 December, see subject ‘Capture of Individual returns after 31 December’ (SAM121280).