Where do I send my UK tax return?
How to file a UK Self Assessment return online or by paper, and what changes when you claim non-residence.
Short answer: Most Self Assessment returns are filed through HMRC's online service or compatible tax software. A paper return goes to the address shown in the current HMRC filing guidance. If you are claiming non-residence or split-year treatment, check that your software supports the SA109 residence pages or ask an adviser to file the complete return.
Key points
- Check whether HMRC expects an online or paper return.
- Use the current tax-year forms and filing address.
- SA109 residence claims may need software or an agent.
- Keep proof of submission and any payment reference.
Online filing
If you are registered for Self Assessment, you can usually file through your HMRC online account. Tax software may be more suitable where the return includes residence, property, investments or other schedules that the basic service does not support.
Paper filing
Paper deadlines and filing addresses can change. Use the current address in HMRC's guidance or on the relevant form rather than relying on an old PDF or a search result. Send the return early enough to allow for delivery and keep evidence of posting.
Non-resident returns
A non-resident or split-year claim normally needs the residence information in SA109. The return should agree with your day count, work records and supporting evidence. A filing route that omits the residence pages may not report your position correctly.
Written and reviewed by Matthew S Manderson CTA ATT AMIT
Reviewed 3 September 2026. General guidance only; tax treatment depends on individual facts.