Client was issued with a notification to file a 2007/08 tax return but he didn't and HMRC have not issued a Determination assessment (i believe they are out of time)
A very silly question but does he still have to file or has he avoid it?
Many thanks
Replies (3)
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technically he should still file the return.
The Recovery department will chase for the completed return.
However, as this return is now out of date, if he does file the return it will not be processed & you will get a letter advising you that the return is out of date.
If late filing penalties have been issued & the return shows that they shouldn't have been you could possible get them reduced to nil by filing the return together with a covering letter requesting this.
Still at risk
of daily filing penalties I think (old style) and possibly a discovery assessment.