Despite this any returns submitted after 31 October 2008 now have to be filed online – a paper return will incur a £100 penalty.
I have spoken to HMRC and although they were sympathetic they confirmed the above as correct. It strikes me that this is unfair in the extreme (i.e. ‘you must file online but we won’t provide the means to do so’) and in the next few weeks or so there are many thousands of partnerships who will come up against the same problem.
Mark Howitt BA CA The Tax Dept Ltd.
HMRC responded:
It is not compulsory to file a self-assessment tax return online; customers have a choice to file on paper by 31 October or if they choose to file online by 31 January.
HMRC provides a free SA online return service but has a limited budget and...
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