Can I subsequently efile a paper return?

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HMRC are logging paper returns within 72 hours of receipt but not capturing them for 3 months so a return posted to HMRC today won't be captured until mid-November. HMRC have said they will be fixing many of the exclusion cases during October. Should I post the paper return or wait for the HMRC fix? Can I do both? If I post the paper return and the HMRC fix is implemented place before the paper return is captured, can I then FBI the return? Will HMRC accept it? Does it matter than HMRC will have logged the paper return but not captured anything? I think I won't be able to because I don't think I can submit the FBI as an original because HMRC will have already logged one but I also don't think I can submit it as an amendment because HMRC haven't captured anything and there's nothing to amend.

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By Paul D Utherone
08th Aug 2017 13:12

You could submit electronically. It may be an original electronically for your software, but the paper return will take precedence as to submission date with HMRC - ie if penalties were at issue because say you filed paper after 31/10 but before 31/1 and it was not on the Exclusion list allowing a Reasonable Excuse appeal, then submitting electronically before 31/1, but before HMRC process the paper return to the system would not dislodge the penalty.

They said yesterday that they will identify and fix all cases caught by the exclusion where third party software allows submission of the return falling within exclusions. All 3rd Party Software should allow submission as they have to adopt the HMRC calculation to get a return through the Gateway. It may flag that the case is an exclusion case, but if it lets you file anyway then presumably there is no reason not to go with electronic filing, having warned the client that the result on the HMRC calculation is presently wrong and will be corrected by their in year fix.

It's not there yet but I have just had an email with a link to the recording of yesterday's webinar, so it should be here soon if you want to listen: https://www.gov.uk/government/news/webinars-e-learning-and-videos-if-you...

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Replying to Paul D Utherone:
By Paul D Utherone
08th Aug 2017 13:15

BTW, my favourite comment from HMRC in the Q&A at the end of the meeting, one that almost required a replacement computer monitor and woke my colleagues when I laughed out loud, was:
"We're not in the business of charging penalties for penalties sake"...do they keep abreast of FTT penalty case reports!?

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