CWF1 - is it still required??

CWF1 - is it still required??

Didn't find your answer?

As per title.

It seems to me that CWF1 is redundant now, for new self employments commencing after 05 April 2015, but HMRC website still seems to accept them. What do you all think?

With kind regards

Clint Westwood

Replies (8)

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By Wanderer
31st Jul 2015 12:25

CWF1!

I think the CWF in CWF 1 stands for Combined Working Form (number 1) when the Inland Revenue merged with the Contributions Agency.

Good old HMRC still reflecting a 1999 change some 16 years later!

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By vince8
31st Jul 2015 13:42

Inland Revenue

It still exists and shown on payslips issued by the Class 4 deferment group.

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By JamesAnd
31st Jul 2015 13:56

Don't think they accept the old paper forms anymore - all online now as far as I am aware and called SA400/401.

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By nogammonsinanundoubledgame
31st Jul 2015 14:29

@JamesAnd

The SA400/401 forms that you refer to are for partnerships (and partners of partnerships).

The SA400 is still needed in order to set up a tax UTR for the partnership

The SA401 is to register a partner, and in that regard mirrors the CWF1 for a sole trader, so the SA401 is possibly as irrelevant now as the CWF1, but the SA400 is still current.

Not convinced that they can lawfully insist on online registration, but obviously that is the way to go. Utterly irrelevant to my question, of course, which is whether the form needs to be delivered, regardless of method of delivery.

Likewise the continued existence of the form is of little interest to me.  My interest is whether there are punitive consequences on the taxpayer who ignores them.  He has the SA1 procedure to notify TMA chargeability and get a UTR if required.

With kind regards

Clint Westwood

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By JamesAnd
31st Jul 2015 15:24

With respect, your OP didn't ask about consequences for ignoring  whatever form needs to be completed, nor did you say in your OP that the continued existence of the form is of little interest to you.

To clarify, the new form is completed online and can then be submitted by paper to HMRC.

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By nogammonsinanundoubledgame
31st Jul 2015 17:05

Well, now that is clarified.

Let's not get bogged down in semantics. I asked if the form is redundant. It could exist and yet be redundant. An example of redundancy would be if there are no consequences to ignoring it, which being the case, incidentally, tautologically means that it does not "need to be completed". As the OP stated that I was aware that the form could still be completed, perhaps the only reasonable interpretation of the question is whether its completion is necessary.  Likewise, I did not state in the OP any particular interest in whether the form is filed online or by paper, which interest you seem to have assumed.

Anyway, whatever omissions may have been omitted in the OP are now hopefully dispelled.

With kind regards

Clint Westwood

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By thomas34
01st Aug 2015 08:12

CWF1

I think there was a fine difference between the CWF1 (now apparently not available) where one filled in the thing and posted it off and the CWF1 ST which is the online form. I have in the past wasted time messing around with the first of those before realising that it wasn't an online application. 

 

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By nogammonsinanundoubledgame
02nd Aug 2015 20:18

@thomas34

I fear that you also have fallen into the trap, at least as far as this thread is concerned, of confusing the mechanism of delivery of this form (of negligible relevance) with its necessity.

With kind regards

Clint Westwood

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