HMRC to stop sending paper tax returns to thousands of under-70s

The tax office is writing to 135,000 customers to encourage them to file self-assessment forms online

If you are under the age of 70 and pay tax by self-assessment, you may no longer receive a paper form through the post, or download one from HMRC's website.

The tax office is writing to almost 135,000 customers to let them know of the changes which will come into force from 6 April 2023. Anyone whose individual circumstances mean they can't go digital, however, will have the option to request a form by calling HMRC.

The move is part of HMRC's drive to phase out paper returns for most customers, and increase the number of self-assessment forms submitted online, but campaigners worry that it will make the process more stressful and complicated for some older customers.

Here, Which? explains what's happening, what your options are if you want to continue with paper returns, and why you might want to consider filing online.

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What's happening to paper tax returns?

Paper self-assessment forms will stop being posted automatically to almost 135,000 customers under the age of 70, from 6 April. Customers will also be unable to download the forms from the HMRC website.

HMRC is currently sending letters to people who still file paper returns to explain the changes, with guidance on how to fill in and submit the form online.

Around 385,000 people filed their 2021-22 tax returns using paper forms. HMRC says the changes will reduce the use of paper and encourage more people to submit online - a process which it says is quicker and easier than sending the form in the post. 

Ways to access paper returns after 6 April

Not all customers who currently file paper returns will receive this letter. For example, those over the age of 70 who haven’t yet gone digital and don’t have an accountant will continue to automatically receive a paper tax return.

If your circumstances prevent you from going digital - for example, you don't have access to the internet where you live or have a disability - you can call HMRC on 0300 200 3610 to ask for a paper return. They may, however, ask you about your reasons for not filing online and offer support to go digital in the future.

But there are concerns that the move will make the process more difficult for older people under the age of 70 that still struggle to go digital.

Caroline Abrahams, Charity Director at Age UK, said: 'Filling in a tax form can be stressful enough at the best of times and HMRC must ensure that it is easy for those older people who need to file a tax return, but cannot do this online, to get a paper form. 

'People will need clear information and, if they are expected to call HMRC to request a paper form, must not be hanging on the phone for ages waiting to get through.'  

Age UK runs a digital inclusion programmes in many local communities to help people in later life gain the skills and confidence to use the internet. For more information about support to get online in your area, you can call 0800 169 6565.

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Advantages to filing online

Almost 97% of people already file their tax returns online annually, HMRC claims. And there are good reasons for doing so.

Benefits of filing online include:

  • More time to file: customers have until 31 January 2024 if completing their return online for tax year 2022-23 - but paper tax returns must have reached HMRC by 31 October 2023.
  • Less chance of making an error: HMRC's online filing system automatically fills in information it already has about you, and there is guidance available at every step. As with a paper return, it can be amended after submitting it.
  • Your tax is calculated automatically: you'll know straight away how much you owe when you file online. This is particularly helpful if you file your online return early - knowing how much tax you need to pay by 31 January means you can put a budget in place months in advance.
  • Instant confirmation from HMRC: once you've submitted your tax return online, you'll receive an on-screen confirmation message, together with a reference number from HMRC - so you don't need to worry about whether or not it's been received.
  • Save your progress for later: you can save your tax return at any time and come back to it later - you don't need to complete the process in one go.

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How to register for online self-assessment

If you haven't submitted an online tax return before, you need to register in advance and then follow several steps before you can start your tax return.

To first register, visit the HMRC website and click on the 'Self-Assessment' option under the 'Do it online' heading. If you're a new user, click on the 'Register' button, then select 'Individual', followed by 'Self-Assessment (SA)'.

The next step is to get your Unique Tax Reference number (UTR). You'll need to set up a user ID and password, and then you'll be sent your 10-digit UTR in the post. Remember to do this in good time before the online self-assessment deadline in January.

You'll then need to get your activation code. This will also be sent by post, and will allow you to file online. The code can take up to seven days to arrive, so you need to make sure you register well in advance of the deadline. 

Finally, you must activate your online HMRC account within 28 days of the date shown on the activation code letter. Otherwise, the code will expire and you'll need to request another one.

If you lose your log-in details, it is still possible to log on using HMRC's digital verification service.

Submit your tax return with Which?

You can also file your tax return online using an online tool. The Which? tax calculator, for example, allows you to tot up what you owe, and can suggest expenses and allowances you might have forgotten. 

When you're ready, it can also be used to file your tax return directly to HMRC.