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Paper self-assessment returns for 2009/10 must be submitted to HMRC by midnight on 31 October 2010
HMRC have confirmed that tax returns found in an HMRC office letter box when it is first opened on Monday 1 November will be treated as being received on 31 October. They will not attract a late filing penalty and the enquiry window closes on 31 October 2011.
Tax returns found in an HMRC office letter box when it is first opened on Tuesday 2 November or which are hand-delivered to an HMRC office on Monday 1 November will be treated as being received on 1 November.
A late filing penalty will not be due, but HMRC will have until 31 January 2012 to open an enquiry.
Readers are reminded that HMRC do not issue receipts for tax returns delivered by post or handed in at tax offices.
