Online Filing Exclusions
With the 31 January Self Assessment filing deadline looming large, HMRC have issued a list of online filing problems, which will prevent affected returns from being filed online.
Where a personal return cannot be filed online for any of the reasons listed, then provided that a paper return is delivered by 31st January 2012, HMRC will accept that the taxpayer had a reasonable excuse for failing to file a paper return by the normal 31st October deadline. A reasonable excuse claim should accompany the paper return.
For full details, click here