Withdrawing a notice to file a self-assessment tax return – HMRC consultation
LITRG is supporting the proposal that HMRC should have a statutory power to withdraw a notice to file a self-assessment return.
Normally, if you are sent a tax return, you have to fill it in, even if HMRC agree that you should not be in self-assessment and agree to take you out of the system for future years. But early in 2012, HMRC announced that if an individual could demonstrate that the return they had been sent was unnecessary, they would permit them not to file it.
Since then, HMRC have consulted on including this discretionary power in legislation, a step which LITRG would welcome.
Follow the link to the LITRG response.
Contact: Kelly Sizer (please use form at http://www.litrg.org.uk/ContactUs)