We have received a notice from HMRC dated 13 October 2015 to enquire in to 2012/13 SA return submitted on 14 September 2014.
Under normal circumstances this would be fine as the 2012/13 return was filed late and under S9A(2) the enquiry window runs to the following quarter day following the anniversary of filing which in this case would be 31 October 2015.
BUT
The return was filed voluntarily in order to claim employment expenses and NOT IN RESPONSE TO A NOTICE.
Looking at S8A the filing date is extended where the notice is issued late.
The act seems to deal with scenarios either were the notice was issued on time or not but what if there was no notice? - my feeling (hope!) is that this is out of time???
Thoughts appreciated.
Replies (5)
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I agree
Strictly, if it was not in response to a notice, then it is neither a return nor a self assessment. HMRC would be in their rights to disregard it. However, that is not what they do.
HMRC will have written advising that the return will be accepted for all purposes as if it were in response to a notice with a due of the date they received it. (SAM121141 para 17 & 18)
Since the due date is the the date they received it, it is not late, and the time limit for enquiry expired 12 months later.
Unless...
Unless the Return would have been properly required under S7, in which case the requirement to file by the statutory due date would be satisfied.
Wrong
Unless the Return would have been properly required under S7, in which case the requirement to file by the statutory due date would be satisfied.
That's just wrong. S7 does not impose a requirement to submit a return. Only a Notice given by HMRC under s8 creates a requirement. There may be a failure to notify (s7). but that is a different matter.