Determination time limits?

[mango22]

Hello everyone.

I registered as self-employed in 2005 when I was 18. I was basically labouring for somebody on a self employed basis. Work was extremely patchy, would work a few weeks, then have nothing for 6 weeks etc. I was living at home with parents still so the lack of work wasn't a huge issue at the time. This patchyness carried on until 2008 and I ditched the self-employed work and went full time for a company under PAYE. This job was seasonal so only lasted 6 months, at which point I went back labouring on a self employed basis until april 2009. I had no work what so ever after that until jan 2010, when I gained employment under PAYE again. I am still in this job today.

I can't remember the exact date but at some point in 2012ish I contacted HMRC and told them my self employment had ended and it had ended in 2009. And they wiped a load of pentalies from 2010/2011, 2011/2012 etc.

I have made some payments to HMRC over the years regarding the penalties and I think they were taking monies through my tax code too. All of a sudden they stopped contacting me in about 2013/2014. No more letters etc. I have had the same address since 2003.

I have often tried to look up what my position is now but I am so very confused by it all.

My main confusion relates to the time limits. Time limits of filing a self-assessment, and time limits of a determination. Firstly, no determination has ever been made. And I am lead to believe there is a time limit in which they have to raise a determination. This is where I am at a loss. Because I also read that HMRC won't process SA if it's past a certain time limit also. So if they won't process my old Self Assessments, and there's no determination ever been raised, then what is the solution here? How does this situation move forward?

I was 18 when I became self-employed and I didn't have a clue what I was doing. I got offered my first job and was told I needed to register as self employed and give my boss invoices every payday. I was completely naive to it all. I made hardly anything, and what I did make was spent during the periods there was no work. I do owe tax though, I've done rough estimations and I think I owe about £4000 from 2005-2009. I'm 29 now and I really want to put this all right. This is why I'm writing this, I want to have an idea at where this is heading before I take the plunge.

My main questions relate to the fact that a determination has never been made within the time limits HMRC set out. And I believe they will refuse to process my tax returns now too. Any advice regarding this would be most helpful.

[bd6759]

Time limit for you to self assess is 4 years,
Time limit for HMRC to make a determination is also 4 years.

[mango22]

Thanks for your reply.

Do you have any idea of what happens if HMRC don't make a determination within the 4 year limit? As I am also lead to believe they will refuse to process my old tax returns now too.