Nps wrote: »
I can't see the link so no idea what the subject is, but I seem to recall that some returns went from paper, to electronic but with an interim period where both were acceptable, or where existing businesses could use paper returns for a bit longer whereas new businesses had to go straight to electronic returns. Would that answer your query?
MarieNoelle wrote: »
The question is about late filing penalties. No late filing penalty arises for late filing of a paper return in October as HMRC will assume an electronic return may still be submitted on time. So late filing penalties kick in if the return isn't filed by the 31st January.
Does this answer your question?