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Any paper return delivered after 31 October is late. We do not know if a return was delivered on time if delivered in person and found in an HMRC post box on 1 November. As the date of delivery is uncertain, we give the benefit of the doubt to the customer by assuming that it was delivered before midnight on 31 October.

»Ê¹ÚÌåÓýappre can be no uncertainty about the date of delivery of returns posted in an HMRC letterbox after our offices open on 1 November or received in that day’s post. »Ê¹ÚÌåÓýapp legislation applying to returns for 2010-2011 onwards defines the penalty date as the date on which a penalty is first payable for failing to file a return on time. »Ê¹ÚÌåÓýapp penalty date is the day after the filing date which, in the case of most paper returns, will be 1 November. »Ê¹ÚÌåÓýapp clear terms of the legislation mean that returns received on 1 November will attract a late filing penalty. »Ê¹ÚÌåÓýapp previous practice based on the Special Commissioner’s decision in the case of Steeden v Carver (Sp C 212) no longer applies.