Readers are reminded that HMRC have published the updated self-assessment online filing exclusions for 2017/18. As returns cannot be filed online for these exclusions, paper returns must instead be filed for the cases on this list. This means that the paper filing deadline of 31 October 2018 for 2017/18 is extended to 31 January 2019.

HMRC will accept that the taxpayer had a reasonable excuse for failing to file a paper return by the normal 31 October deadline. A reasonable excuse claim should accompany the paper return. Once the paper return is filed, HMRC will check manually that the tax calculation is correct. It would be good practice to include a note referring to the relevant exclusion in the white space of the self-assessment return.

Version 1.1 of the exclusions includes several new exclusions for 2017/18 (numbers 82 to 90). Some of the exclusions that were new for 2016/17 have been removed, however one of the exclusions relating to dividend income and the two exclusions relating to top-slicing relief remain on the list.

A further six exclusions have been identified which we understand will be included as numbers 91–96 when the next version is published. These exclusions concern Lloyds underwriters, relief for property finance costs and Scottish taxpayers.