Enter Your E-mail

Taxes Management Act 1970 (early doors) requires a Self Assessment Return (of whatever flavour) to be submitted unto HM Revenue & Customs if a "notice to file" a return is issued. Such a notice can be in the form of a standalone letter, or the tax return itself, which effectively incorporates the notice in its opening text.

To be fair, HM Revenue & Customs (HMRC) has for many years allowed taxpayers not to file a tax return when there has essentially been nothing to return. (Such as when all non-PAYE income has ceased or similar). However, this practice has been informal and there have been some cases where HMRC has instead insisted on a return.

Finance Bill 2013 will give effect to this practice in legislation, allowing a notice to be withdrawn in appropriate circumstances, which is welcome.

The Chartered Institute of Taxation advises that HMRC has confirmed that it will consider requests for withdrawal of a notice for 2011/12, in anticipation of the legislation coming into force: Withdrawing Notices for SA Returns - Trusts, Individuals and Partnerships.

The Institute is asking that members contact its Technical Team, if members encounter resistance to a request to withdraw a notice to file a 2011/12 tax return - note that the Technical Team will NOT be able to follow up individual cases, which members should pursue through the normal HMRC channels.