A client who commenced self employment in 2012/13 received a tax calculation on 11.11.12 from HMRC for the 2010/11 tax year. This showed that he owed £750 from PAYE income.
HMRC issued a 2010/11 SA return on 25.7.13. When I telephoned to say that SA was not applicable they advised that because there was tax due they were entitled to issue an SA return.
Does anyone know if this is lawful and which legislation they are using.