The deadline for filing paper tax return has passed on 31 October, 2014. HM Revenue and Customs (HMRC) will not receive any paper tax returns from November 2014. Even if you have no tax to pay, or you eventually pay your tax on time, a late paper return will still land you with the £100 penalty. The only way to avoid a penalty is by submitting your tax return online by 31 January. Taxpayers must be registered for HM Revenue and Customs’ (HMRC) Online Services to send an online tax return. Taxpayers can file now and pay later – as long as you pay what you owe by 31 January.