Paper tax returns: HMRC agree to make things easier following LITRG concerns

The Low Incomes Tax Reform Group (LITRG) has welcomed a decision by HMRC that will make it easier for taxpayers to file a paper tax return.

With less than a month until the 31 October deadline for filing a 2023/24 paper self assessment tax return, HMRC have confirmed to LITRG they will accept copies of the tax return form that have been downloaded and printed from GOV.UK.1

Until recently, the 2024 form on GOV.UK had been marked “For reference only” and HMRC indicated they would only accept a paper tax return form if it had been specifically issued by them and sent to the taxpayer by post.

Following concerns raised by LITRG, HMRC have now agreed to relax their position, and have confirmed they will accept forms printed from GOV.UK.

It means some taxpayers wishing to file a paper return ahead of the 31 October 2024 filing deadline will be able to do so without needing to call HMRC to ask them to post out a copy.

LITRG achieved a similar concession from HMRC last year for 2022/23 tax returns and hopes that this change will now be made permanent.2

Antonia Stokes, LITRG Technical Officer, said: 

“This is a welcome step by HMRC that will make it easier for some taxpayers who are still to file their 2023/24 paper tax return.

“There are lots of taxpayers who are happy to receive their form by post, but time is running out if they have not yet received or requested one.3 We have also heard from UK taxpayers overseas with unreliable mail services, who have been unable to get the paper form by post.

“This same restriction last year also led to a last-minute U-turn from HMRC. We very much hope that for the 2024/25 tax return cycle, HMRC will not seek to reinstate restrictions on downloading and printing the form, so that taxpayers have complete certainty from the outset.

“We understand HMRC strongly encourage people to file their tax returns online, but this is not always possible. We have always been clear that HMRC should not try to make things harder for those who have no option but to file on paper. Though late in the day, this is a step in the right direction, and we are pleased that HMRC have listened to – and acted on – our concerns.”