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Self assessment - determinations


A new client came to me at the beginning of the year with a single return outstanding from 2006/07.

I submitted a return immediately showing that no tax was due and the penalties were cancelled out.  However, HMRC are sayign that the tax is still due as the return was submitted outside of the 4 year cut off period.

Is there anything we can do to challenge this as it seems ridiculously unfair?

Any help would be greatly appreciated.

Thank you


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put a claim in

for Special Relief

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Thanks for the quick reply.

Please excuse my ignorance but how do I go about putting a claim for special relief in?

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just write a letter

you may get a response if you are lucky!!!

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If you have a copy of his 2006 return & tax liability was considerably less than 2007 you should include in your letter that it was unreasonable to raise a determination on inflated figures.

If your clients liability in 2006 was around the same as the determination then I am afraid you may not have much luck as the determination will be deemed to be a reasonable estimate based on information held.


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Thanks for all the help guys

Just checked his self assessment for the previous year and there was no tax due that year either so hopefully should have a good case.

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