Hello, This is the first time we need to submit our tax return. I have several questions about the tax return of Split year treatment as follows: 1. I have already sent the SA1 requesting my UTR and asking to apply for the split year treatment (cannot online submit) on 3 Oct 2023, but I still haven't received any reply or letter from HMRC, Would you please let me know how can I process it? (I was forced to file my tax return late) 2. My Wife have similar case as me but she just received the SA250 from HMRC 3 days before (02 Nov 2023), then she found she can't download and print out the SA100 form. We just checked the way HMRC ask customers to their Self Assessment return is changing from this year – HMRC are asking customers to file their return online and won’t automatically be sending a paper return. But this is not logical for the case of tax return of split year treatment as SA109 cannot be submitted online and can only be submitted by paper format. We have already written our case (split year treatment) when we submit our SA1 but no suitable reply for us. 3. May we know are there any penalty for us as we are forced to file our tax return late? (The deadline for filing most paper returns is 31 October following the end of the tax year) Many thanks for your help.