Paper tax returns for the 2008–09 tax year must have reached HMRC by midnight on Saturday 31 October 2009. The deadline for paper tax returns is only normally later than 31 October if the tax return or a ‘Notice to File’ online is received by a taxpayer after 31 July, or there is no software available to file the tax return online, for example in the case of Non-Resident Companies. Tax return submissions online have an extended filing date of 31 January 2010.

If the paper return had a 31 October deadline and is submitted to HMRC after that date, then an automatic £100 penalty will apply. Late Partnership returns attract a £100 penalty for each partner. Late Trust and Estate returns result in a £100 charge to the trust or estate.