Businesses will now be able to use telephone filing where they can satisfy HMRC that it is not reasonably practicable for them to file their returns electronically – whether due to age, disability or location.
This will come as a relief to many remote rural businesses that suffer from an unreliable internet connection as well as older or disabled business owners who lack either the skills or the ability to use a computer.
HMRC have also committed to improving the telephone filing service by creating a dedicated line that will also be available outside of normal working hours. We expect more detail to follow on this soon.
Equally, if an individual can't use the telephone to file their return then HMRC will permit them to make a paper return.
If HMRC refuses your application for telephone or paper filing you will have a right of appeal.