Thanks for that Jholm - very useful to know that that posibility exists - if it exists its a shame hmrc haven't learned their lesson and made their guidance consistent in this rgeard , as you have said if you go to the specific tool to see if a return needed that still says yes as soon as you enter income >100k.HMRC told me last year that they have pushed the earnings limit to £150k in an attempt to remove people from SA. Weirdly, last time I checked, their guidance still showed £100k but I have been successful in withdrawing TRs > £100k < £150k.
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