Key takeaways

  • The paper deadline for 2025/26 Self Assessment returns was 11:59pm on 31 October 2026; the online deadline is 31 January 2027.
  • If you missed the paper deadline, HMRC advises you to file online instead by 31 January 2027 to avoid a penalty.
  • Individuals can still file on paper using form SA100, downloaded from GOV.UK or ordered on 0300 200 3610.
  • UK residents send paper returns to Self Assessment, HM Revenue & Customs, BX9 1AS.
  • Trustees of registered pension schemes (SA970) and non-resident companies (SA700) cannot file online and have until 31 January 2027 on paper.
  • Once you are in Making Tax Digital for Income Tax, you must submit your return using compatible software.
  • A late return costs £100 straight away, then £10 a day after 3 months, up to £900.

Most people can still file a Self Assessment tax return on paper, using form SA100. The paper deadline for the 2025/26 tax year was 11:59pm on 31 October 2026, three months before the online deadline of 31 January 2027. If you missed it, file online instead; you still have until 31 January 2027 and will avoid a late filing penalty.

Can you still file a tax return on paper?

Yes. GOV.UK says you can send either an online or a paper return. You can download the SA100 from GOV.UK or call HMRC and ask for one.

The exception is Making Tax Digital for Income Tax. HMRC’s MTD guidance, updated 16 October 2026, says that once you are signed up “you must then submit your tax return using Making Tax Digital for Income Tax software”. You still file a normal return for the tax year before you join. See our guide to the MTD final declaration.

What is the paper tax return deadline?

HMRC must receive your paper return by 11:59pm on 31 October after the end of the tax year. These are the dates for the current and next return, from GOV.UK’s deadlines page.

Tax yearPaper deadlineOnline deadline
2025/2631 October 202631 January 2027
2026/2731 October 202731 January 2028

The 2026/27 dates follow the same rule; GOV.UK has not yet published them. The deadline is when HMRC receives the return, not when you post it. Our filing deadline calculator and Self Assessment deadlines guide cover every date.

Who must file on paper?

Some taxpayers cannot file online through HMRC and must use paper. GOV.UK gives them the later 31 January deadline.

  • Trustees of a registered pension scheme: use form SA970, by 31 January 2027.
  • Non-resident companies: use form SA700, by 31 January 2027.
  • Partnerships with a limited company partner: if the accounting date falls between 1 February and 5 April, the paper return is due 9 months from that date.

Some other people cannot use HMRC’s free online service but can file online with commercial software. GOV.UK lists partnerships, trusts and estates, non-residents, Lloyd’s underwriters and ministers of religion among them.

Which applies to you?

  • You file for yourself, are not in MTD and missed 31 October: file online by 31 January 2027.
  • You file for yourself and want paper next year: order or download the 2027 SA100 and post it by 31 October 2027.
  • You are signed up to MTD for Income Tax: paper is not an option; use your software.
  • You are a pension scheme trustee or non-resident company: file on paper by 31 January 2027.
  • You use an agent: HMRC does not give blank paper returns to agents, so your agent will normally file online.

I missed the paper deadline. What now?

If you missed 31 October 2026, do not post a paper return now. GOV.UK says a late paper return gets a late filing penalty, and HMRC’s return guidance, updated 8 September 2026, advises sending it online instead to avoid one.

  1. Register for online filing. You need your UTR and an HMRC sign-in. Start early, as setting up access can take time. See HMRC and GOV.UK One Login.
  2. Gather your figures, such as your P60, bank interest and business records.
  3. File online by 11:59pm on 31 January 2027. Our step-by-step guide to filing walks through it.
  4. Pay any tax by the same date.

How to file a paper return

If you are filing on paper for 2026/27 or you must use paper:

  1. Get the form. Download the SA100 and the notes, “How to fill in your tax return”, from GOV.UK. Or call the forms line on 0300 200 3610 (Monday to Friday, 8am to 5pm; +44 161 930 8331 from abroad).
  2. Add supplementary pages you need, such as SA102 for employment, SA103 for self-employment or SA105 for UK property.
  3. Fill it in. Our SA100 walkthrough explains each section.
  4. Include your 10-digit UTR on every page.
  5. Post it so HMRC receives it by 31 October.
You liveSend to
In the UKSelf Assessment, HM Revenue & Customs, BX9 1AS
Outside the UKHMRC, Benton Park View, Newcastle upon Tyne, NE98 1ZZ

For an accessible format, email different.format@hmrc.gov.uk and say which assistive technology you use.

What are the penalties for a late return?

The late filing penalties on GOV.UK apply to paper and online returns alike.

How latePenalty
1 day£100
3 months£10 a day, up to £900
6 months5% of tax due or £300, if more
12 monthsAnother 5% or £300, if more

Late payment carries separate penalties of 5% of unpaid tax at 30 days, 6 months and 12 months, plus interest.

Paper or online: what is the difference?

HMRC lists these advantages of filing online:

  • three more months to file
  • easier to amend
  • you can save and finish later
  • more secure than post

Frequently asked questions

When was the paper tax return deadline for 2025/26?

HMRC had to receive it by 11:59pm on 31 October 2026. The online deadline is 31 January 2027.

Can I still send a paper return after 31 October?

You can, but it will be late and you will get a £100 penalty. File online by 31 January 2027 instead.

How do I get a paper SA100 form?

Download it from GOV.UK or call HMRC on 0300 200 3610. HMRC does not send blank forms to agents.

Where do I send my paper tax return?

UK residents send it to Self Assessment, HM Revenue & Customs, BX9 1AS. If you live abroad, send it to HMRC at Benton Park View, Newcastle upon Tyne, NE98 1ZZ.

Can I file on paper under Making Tax Digital?

No. Once you are signed up to MTD for Income Tax, HMRC says you must submit your return using compatible software.

Sources

Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.