S A returns and prisoners.

S A returns and prisoners.

Didn't find your answer?

Client was in prison from Oct 2012 when he was released on licence. His original sentence was 18 month.

Does anybody know if prisoners are required to complete a tax return and what periods if any are

they exempt from the obligations.

I have just started doing a bit of work for a (pro bona) charity and by coincidence the first two people presented to me

have not completed tax returns and have both been in prison.

many thanks for any advice.

Replies (2)

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By K81
28th Feb 2014 11:44


If self-assessment tax returns were issued then they are obliged to complete them.

 

If they were in prison for the whole of the period the tax return is for & had no self-assessment criteria then you could probably get HMRC to cancel the tax return, however, if they were jailed & did have self-assessment criteria then the tax return needs to be completed, being in priosn is not deemed a reasonable excuse as prisoners can make telephone calls (to HMRC) & receive post (from HMRC)

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By johngroganjga
28th Feb 2014 12:11

I think you ask your question the wrong way round.  You ask if prisoners are required to complete a tax return.  I think you mean are prisoners exempt from the obligation to submit tax returns.

No.  Being in prison does not of itself trigger a requirement to submit a tax return.

No.  Being in prison does not provide exemption from any obligation to submit a return that would otherwise be required.

 

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