Warning another waffly post
This has always been a bit of an anomaly - there is no requirement to do a return (i.e therefore no need to register for one to be done) but hmrc manuals indicate one should be done - so if one is issued they may not (or probably will not) cancel that return.
There was a recent confirmation that hmrc guidance has no basis in law with regard for the need for a return - but this doesn't alter the fact that if a return has been issued and hmrc want the return filed then its tough s*** and the return should be done. Nice to know the hmrc's plan of streamlining things is exactly the opposite of how it should be here.
https://www.accountingweb.co.uk/tax/hmr ... ax-returns
Note - not much help here but when a business has ceased sometimes ringing up and advising that the business ceased trading in a specific tax year will immediately lead to the prompted withdrawal of the return if there is no other criteria that need to be met - thats a bit of a hit and miss one though too.
I guess the final question is how far can hmrc go back and issue tax returns - without looking i dont know the answer but i guess the returns mentioned are all within allowable timeframes from hmrc point of of view.
The final practical advise i would say that MAY be of use is with regard to the notification that the return needs to be done in the first place - presuming you are doing the online SA1 equivalent method
HMRC say
Why do you need to complete a tax return?
Please tick the appropriate checkbox(es) below if any of the following reasons apply to you. Please also enter the relevant date for each checkbox ticked.
it then goes straight into "i am a company director" question and "i became a director on x date" question - however as mentioned above the directorship does not require a return to be done so if you legitimately take that point of view - dont tick that box -for the reason being that if you do tick the box then you need to enter the date of the start of directorship and that generates the earlier return.
Simply use the "date untaxed income received" box (as this is the reason you are registering) - you may then get lucky and hmrc may only issue the required return.
Unless i am missing something this route would seem acceptable to me as a method of registering. I.e the same route you would use for a non director shareholder who needs to complete a return.