I would be grateful for any guidance etc. on the best way to seek of HMRC to "cancel" a recently issued 2015/16 SA Return.
A relative had a serious accident just before the end of 2014/15, and spent 48 weeks in Intensive Care/Rehab/Specialist Brain Injury unit, and his wife now has Court of Protection authority* due to his reduced cognition. The relevant 2014/15 Short Return was submitted on time including details of the date of cessation of his P/t self employed income, at 5/4/2015. HMRC have now issued a 2015/16 SA Return. He has no other taxable income beyond the State pension, a works pension & small amounts of savings income - all taxed at source , or included in the coding notice.
Whilst the new Return will not be difficult to produce I would hope that it can be "cancelled" so we can draw a line now and for the future on this added responsibility.
It would be greatly appreciated if anyone was able to provide the relevant guidance (HMRC manuals or legislation etc.) that I could refer to when contacting HMRC.
* details sent to HMRC