HMRC have confirmed that no change will be made to the 31 October deadline for filing paper tax returns despite the Royal Mail Industrial Action. However no penalty will apply if taxpayers miss the deadline because of the postal strike provided the returns are posted before 31 October.
Taxpayers should also note that as the 31 October deadline falls on a Saturday returns received on Monday 2 November will be treated as received on time and no late penalty will apply.
Taxpayers in need of more time should consider filing online. Returns filed online are not due until 31 January 2010.
Full details are available here