Paper Filing of Self Assessment Returns
Anyone sending their 2011/12 tax return on paper that they need to do so by the 31 October deadline, if they want to avoid a penalty.
Paper tax returns received on or after 1 November will result in a £100 penalty – even if there is no tax to pay or the tax due is paid on time.
If you’re not able to submit a paper return by the end of the month, you can avoid a late-filing penalty by sending your return online by 31 January.
As well as having an extra three months to file, if you file online your tax is calculated automatically and your tax return is processed faster, so any money you’re owed is repaid more quickly.