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HM Revenue & Customs

Any other information 03 - Adding an attachment

The attachments feature is not intended for you to send general correspondence or information about issues unrelated to the Tax Return.

It should not normally be necessary to send an attachment with your Tax Return. All of your tax liability must be declared within the Tax Return. If you want to provide further information you may be able to enter this in the 'Any other information' field, or if you have a query, you can ask HMRC a question.

HMRC will reject any attachment that is not in PDF format or contains a virus.

In order to safeguard HMRC services to customers, there are limits on the size and number of attachments that can be accepted.

You are reminded that if you do not successfully submit your Tax Return, with or without attachments, by the 31 January deadline, you will incur a late filing penalty.