SAM121020 - Returns: individuals returns: computer generated versions of tax returns

Online filing is the quickest and simplest way for the vast majority of Self Assessment customers to file their tax return. Customers who can’t file their tax return online or choose not to can still complete a paper tax return.

Customers unable to file online

Customers who require the following schedules will not be able to file their tax return using HMRC software:

  • Ministers of religion
  • Lloyds underwriters
  • Trusts etc
  • Customers who are living abroad as a non-resident

Commercial software is available to enable these customers to file online. This must be received by 31 January. If a customer chooses not to use commercial software, they can still complete a paper return. This must be received by 31 October.

There are a very small number of customers who, for technical or operational reasons, HMRC software or commercial software is not applicable. These are known as exclusion cases these customers will therefore be allowed to:

  • File on paper up to 31 January, without incurring any penalty that would otherwise be due for filing a paper tax return after 31 October.
  • Submit a computer-generated version of a return, as long as it meets the criteria that it must be identical to the official HMRC tax return.

Other cases of acceptance of 'identical' computer generated returns 

Where a customer chooses to file on paper instead of online, an HMRC issued return form should be used. However, if the computer generated output is used by taxpayers or their agents, for returns which could be filed online, it will be accepted provided it is ‘identical’ to the official HMRC return. This is the case for all Individual tax returns, as they are capable of being filed electronically.

Note: Any computer generated version that does not meet the ‘identical’ criteria is not a tax return, and should be sent back to the taxpayer as unsatisfactory. See also the instructions for manually altered earlier years returns (SAM121021). 

If you receive a computer generated version which is identical to the official HMRC form, it should be processed in exactly the same way as an HMRC paper return.

‘Identical’ criteria

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

‘Identical’ means that

  • The layout, page numbers, and graphical elements (including font and answer boxes), are exactly the same as the HMRC form. Note third parties cannot use the HMRC logo on their substitute forms
  • The form is printed either in colour as the HMRC version (allowing for slight variations in shade), or in grey-scale. Pure black and white printed versions are not acceptable
  • The pages are either bound, or are separate A4 sheets, in the correct page order and the answer boxes are the same size as the HMRC paper form
  • The form does not contain any guidance or other material designed within the software package to appear on-screen to assist data entry for the customer
  • The form does not contain any other elements such as graphics, wording or references (other than specific taxpayer data and a unique identifier) that are not found on the official HMRC form

Notes 

1.

A computer generated version which includes a bar-code will be accepted as identical provided that the bar-code is in the top left hand corner (as it would be on an HMRC issued return)

2.

The footer must include only data personal to the taxpayer (such as name or UTR), the HMRC Mark, or electronic page numbering

3.

A computer generated version will be acceptable as long as the taxpayer data can be read by HMRC and it is completely clear to which box the data relates. For example, the majority of amount boxes within the return allow 8 digits but, if required, more than 8 digits would be acceptable, provided that they are legible

4.

You must not accept copies of a computer generated version of a tax return on digital media, for example, on CD or disk. If a taxpayer submits a computer generated version on digital media, it should be returned explaining that tax returns cannot be accepted in this form

5.

You must not accept a request to print computer generated versions of tax returns using office equipment

6.

You must not accept a computer generated version which does not show an original signature

7.

A unique identifier should be shown as part of the form number, for example SA700 (2016 to 2017)(Substitute)(ASL) or P60(2016 to 2017)(Substitute)(Acorn) would be adequate to identify Acorn Software Ltd as the originator of the form.