New client became self employed in Oct 2010 and is paying class 2 NIC's, so is registered self employed.
Although she says she has completed a 2011 SA return, my client list HMRC say no return has been issued,.
Assuming she has not submitted a return and has not actually received one (or any reminder), I could prepare accounts to 5 April 2011 and submit on line.
They will of course be late but will that trigger a £100 late filing charge? She has not to my knowledge, received a penalty notice.
I could extend the first accounting period to 31 December 2011 thereby putting it into the 2011/12 year but I prefer keeping the 5 April year end and 5 April 2012 is more than 18 months after her start date.
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If no return has been required by HMRC
then a return cannot be late. When they do get around to requiring a return to be made you/the client will have three months from the date the notice was issued to make the return before it is late and penalties become due.
I presume from your post that the notification of commencement was made within three months of starting and that there will be no late notification penalty due.
Had a similar case where we had notified commencement in good time and client had been paying Class 2, but no notice to make a return was issued for 10/11. Phoned HMRC to see if there were any PY coding adjustments to be included in the return and they said no return was due. Told them that on the contrary one would be required as client had commenced S/E in April 2010. They said they had never been told. I pointed out that a CWF1 had been submitted to CAAT with the 64-8 which they had clearly received as they were discussing matters with me.
Longshot was that I submitted the return electronically (client already had a UTR). HMRC accepted it and issued a notice to make a return on the same day in mid December. The return in the online system shows as due to be submitted & tax paid by mid March.
Thanks
I'm assuming the notifcation was made in time (will check) but the scenario is similar to yours and it's possible the client won't show a taxable profit to 5/4/11 (rent a chair hairdresser). Didn't want to lumber her with a fine if that proves to be the case.