John Hughes
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Very late notification of self employment

Very late notification of self employment

I have been approached by a client who was self employed between Sept 2008 and Aug 2009.  HMRC have never been notified, and they do not know anything about it.  Client has just decided that he cannot sleep anyone more without getting things sorted.

What is the best approach with HMRC - form CWF1 or SA1 ?

What are the likely levels of penalties - bearing in mind he is now making full disclosure and is beinging his affairs up to date, unprompted by HMRC.



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16th Dec 2011 13:57

Deliberate failure to notify

It will attract a failure to notify chargeability penalty.  It sounds deliberate, but disclosure will be unprompted.  Under the new rules (which did not apply at the time, but I think the old rules were similar, just less codified), the penalty would be between 20% and 70% of the the tax payable.  Full co-operation with HMRC should get it down to the 20% minimum.  There should also be the £100 penalty for failure to register for NI which did apply then, but has since been abolished.

I think it is pointless to submit the standard notification forms now.  I would write to P O Box 4000 in Cardiff.

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16th Dec 2011 15:23

Deliberate failure to notify

Is there any way to delete a duplicate posting?

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