Paper self assessment tax returns received after 31 October 2009 will be late and may be subject to a late filing penalty.  However,

1) Tax returns that are in an HM Revenue and Customs office letterbox when it is first opened on Monday 2 November will be treated as if they had been received on 31 October and will not attract a late filing penalty.

2) Tax returns that are in an HM Revenue and Customs office letterbox when it is first opened on Tuesday 3 November or delivered to an HM Revenue and Customs office by hand on Monday 2 November will all be treated as being received on 1 November.

No late filing penalty will be due, however they will be late for enquiry purposes and HM Revenue and Customs will have until 31 January 2011 rather than 31 October 2010 to open an enquiry into that return.

3) If the return is delivered by post on the above dates, or if it is delivered by hand to an HM Revenue and Customs office on Tuesday 3 November, it will be treated as being received on the day of receipt and will attract a late filing penalty.

Online penalties can be avoided by filing online although not if a return has already been submitted on paper.

Posted on 15 Oct 2009