self-assessment individual exclusions: filing a paper return, and ...?

grey_gym_sock

first question:

in any of the situations in which HMRC (in https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/601946/2017-exc-indi.pdf ) recommends filing a paper return as a workaround ...

e.g. (perhaps the most common issue) 51: "Non-savings income of less than the Personal Allowance (PA) & Savings Starting Rate (SSR) plus savings income not covered by the Personal Savings Allowance (PSA)"

... is the implication that, as a direct result of submitting identical data on paper instead of online, the taxpayer will (if they owe HMRC tax) be asked for the correct balancing payment on 31 january 2018, or (if they've overpaid) be repaid the correct amount?

or does the taxpayer need to take any further steps to ensure that happens? (such as writing a covering letter to HMRC pointing out which exclusion applies?)

is the best procedure to follow known yet? would it be better to delay filing until this is clarified?

(i am puzzled by this, because i had thought that they scanned paper returns and loaded the data into their systems, after which i'd expect it to be handed in the same way as data received online.)

second question:

that exclusion list does not appear to mention anything about the cases where it is more beneficial to the taxpayer to apply the personal allowance (or blind person's allowance, or reliefs for losses) in something other than the default order (the default being: first non-savings income, then savings income, then dividends) ...

though i think HMRC have admitted that this is also not handled correctly by online self-assessment ...

would it be reasonable to expect this to be handled in a similar way to the listed exclusions?