HM Revenue & Customs

1005 - Add attachments

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

You should not normally need to send an attachment with your return. All of your tax liability must be declared within the fields on the Tax Return.

If HM Revenue and Customs (HMRC) needs you to send an attachment with your return, this will be clear from the return itself or from the additional guidance given in Help Sheets.

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

To safeguard HMRC services to customers, there are limits on the size and number of attachments that can be accepted. To send an attachment with your Tax Return, please complete the following steps:

Remember, if you do not successfully submit your Tax Return, with or without attachments, by the 31st January deadline, a late filing penalty will be charged.