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The vast majority of self assessment (SA) taxpayers can file their SA tax return online by using the free HM Revenue and Customs (HMRC) self assessment online service or commercial software. However, a small proportion of SA taxpayers are not able to file online, usually because they need to complete special dedicated pages.
A full list of these exclusions is available on the HMRC website at: www.hmrc.gov.uk/ebu/2012-exc-indi.pdf but include:
taxpayers whose particular circumstances mean that they need to complete special tax return pages which are not available online; andtaxpayers whose records are dealt with under separate arrangements where their tax reference number will not be recognised by the authentication system.
These taxpayers are not able to file online as the number involved would make it disproportionately costly to develop the necessary forms and links to HMRC computer systems.