HMRC is working to resolve problems with the self-assessment (SA) tax calculator but the exclusion list is still being updated. This is to reflect fixes made, new issues resulting from those fixes and updated guidance.
Where a return can’t be filed for one of the reasons listed, and provided that a paper return is filed before 31 January, HMRC accepts that the taxpayer had a reasonable excuse for filing a paper return after the 31 October deadline.
The exclusions include:
- Scottish taxpayer issues
- dividend income issues
- income from property and transfer of some of their PA.
You can see the latest exclusions at HMRC's technical documentation page.
