Returning to the UK but didn't inform HMRC when I left ( regarding Self Assessment)

Returning to the UK but didn't inform HMRC when...

Didn't find your answer?

Hi All,

I would like to thank you all in advance.

I am an EU national and in 1999 I left the UK to work abroad. While I was in the UK, I was self employed and I had an accountant who did my self assessment for that year and I paid all my taxes that were due, however I don't think I informed HMRC that I was leaving.

I am now thinking of returning to the UK and might be working in as self employed  person again. After looking online, I am worried about the fact that I haven't submitted self assessments for these years and that this will mean that I will be levied with a huge penalty. Does anyone know if this is the case?

I am not sure what type of documents HMRC will request for the fact that it has been nearly 15 years, but no income to declare...

Any help would be greatly appreciated.

Replies (4)

Please login or register to join the discussion.

avatar
By User deleted
17th Jun 2015 07:38

If you have been self-employed, have not been tax resident in the UK, and have had no other UK source income or gains then there was no obligation on you to file any returns. However, whether or not you were tax resident is something down to facts. Since you're returning to the UK as self-employed all you need to do is file your tax returns when due.

Thanks (1)
By petersaxton
17th Jun 2015 10:20

EU national?

What does that mean?

Thanks (1)
By Paul D Utherone
17th Jun 2015 13:10

The problem may be for recent years,

when the penalty rules changed from the original restricted to liability for the year, that HMRC required returns but you ignored them - because you didn't know about them.

Hopefully,your accountant advised HMRC that you had left the UK and none were issued, and if returns were issued that no determinations were raised in their absence. Otherwise you will need to ask HMRC to withdraw the requirement to submit returns for years under s8B TMA

Thanks (0)
By flurrymc
17th Jun 2015 13:15

Reason the file

There is only one requirement to complete a self assessment return, and that is because HMRC have issued a notice to file under s8 TMA'70, therefore as long as no notice to file has been issued from the time you left the UK there can be no default.  If notices to file have been issued you may be able to get them withdrawn under s8B if no UK tax return should have been required.

If no notice was issued, but you did have a UK tax liability there will be a penalty for late notification under s7.

I would have thought that if you were making returns before you left HMRC would have issued a notice to file in at least the year after the last rteturn you made.

Thanks (0)