What attachments can I send with my tax return?
You can use the attachments feature to send supporting information about your tax return, for example:
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copies of accounts and calculations
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an election, for example for Capital Gains Tax
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other supporting information
If you're using the free HM Revenue and Customs online service, you can send up to 20 attachments
You should make sure that attachments are:
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true PDFs, this should also be clear from the file extension (.pdf)
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named using only alphanumeric characters
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virus free and unencrypted
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free from embedded objects, such as additional files
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below 5Mb (in total)