Decide on a paper or online tax return
HMRC encourage people to file their returns online, but you can still file a paper return if you want to.
If you have filed a tax return online in the previous year, HMRC will not send you a paper return. However, you can still file a paper return if you choose to.
Here are some other points to consider when choosing between a paper or online tax return.
Paper returns
You get a booklet about how to fill out the paper return. There is no other help with filling in the return except by calling HMRC.
It is up to you to check that all the right sections have been completed.
HMRC don’t tell you that they have received your paper return. When you send it, use recorded delivery or get proof of posting. If HMRC think you sent it in late, they might drop the penalty charges if you have proof of posting.
The deadline for paper returns is 31 October following the end of the tax year. For example, 31 October 2026 for the 2025/26 tax year.
Online returns
When you start the return, you will be asked questions. This means that the online form will be tailored to your individual circumstances – only the sections you need to fill out will be shown.
There are links to guidance on how to complete each part of the return.
The online system checks that all relevant parts of the form have been completed.
Before you complete it, the online system works out how much tax is due, based on the information you have entered.
You get immediate acknowledgement that your return has been filed.
The deadline for online tax returns is 31 January (31 January 2027 for the 2025/26 tax year).
Get your documents together
Completing your tax return will be easier if you have all the right information available before you start. It helps if you keep this information somewhere safe throughout the year rather than trying to find it when your tax return is due.
You are expected to keep records that show that the numbers in your tax return are correct. This might include a P60 form, a P45 and/or P11D. You will need details of your income and the expenses you’ve paid.
You don’t need to send these with your tax return, but HMRC might ask to see them.
What records do I need?
These pages have information on the records you need to keep for different types of income.
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How long should I keep my records after I file my return?
Keep your records for at least 12 months from the date you filed the return. If HMRC start an enquiry into your return within that time, you must keep the records until the enquiry is finished. If you filed your return late, you will have to keep the records for longer.
HMRC can ask for your records for the previous four years if they think that the right amount of income has not been reported. They can go back six years if they think that the error was due to lack of reasonable care, or 20 years in the case of suspected fraud or if you have never submitted a tax return.
If you are self-employed, whether full-time or part-time, you must keep all your records for five years from the date you filed the tax return that reported your profits.