When is SA 110 (Tax Calculation Summary) required for paper self assessment returns

I am trying to submit a late self assessment return from a few years back and I have been told by HMRC on the phone that I must do it by submitting a paper return. For that year I have income from employment and very little interest on a bank account. I am submitting the main form (SA 100) and the employment form (SA 102). Do I also need to submit for SA 110 for the tax calculation summary? I was not able to make it out from the instructions.

Hi,

The SA110 is if you are calculating the tax due. You can see guidance here:

Self Assessment: tax calculation summary (SA110)

Thank you.