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There are different filing dates for electronic and non-electronic self assessment tax returns. HMRC has the power to prescribe what constitutes an electronic return¹. Broadly, this means a return that is capable of passing through HMRC's electronic gateway².

The basic position is that paper (non-electronic) self assessment returns are due on or before 31 October following the end of the tax year concerned³. Note that from April 2020, individuals no longer automatically receive paper returns each year in order to encourage them to take advantage of the online service and cut unnecessary use of paper. This means that individuals who automatically received a paper return in the past now receive a short notice to file. From 6 April 2023 onwards, the return cannot be downloaded and printed from the GOV.UK website. If individuals still wish to file on paper they can call HMRC to request one via the self assessment forms ordering line⁴.

Electronic self assessment returns are due on or before 31 January following the end