Would HMRC care?
Following the completion of the 2010/11 self assessment returns by an elderly couple, it is apparent that dividends received were underdeclared in 2009/10. Consequently tax has been overpaid. The amounts are not substantial (~£30 for one and ~£200 for the other). There are strong reasons for letting sleeping dogs lie.
Any problems with HMRC by leaving things as they are?


Is it me?