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Filing an out of date Self Assessment Tax return

18/19

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I have seen differing answers to this question but new client hasnt filed tax returns since 17/18 and has been penalised accordingly for late filing.

I can file 19/20 electronically still as we have until Jan 22 to do this but what do we do about 17/18 & 18/19 as these are now out of date to file. Do I send a paper return? He was only employed earning circa £200k so there maybe a little amount of tax/refund due depending on accuracy of tax code. 

Replies (15)

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By Paul Crowley
21st Apr 2021 12:08

Just file electronically
HMRC should should accept up to 4 years if first filing

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By CazzyT
21st Apr 2021 12:11

Are you sure you cannot submit them online if they are original returns?

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By SA2016
21st Apr 2021 13:04

Thank you both, I haven't tried that yet as I was under the impression you couldn't for some reason but will try.

Thanks again.

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By doubletrouble
21st Apr 2021 13:28

Submitted S/A returns online going back 4 years for a client a few weeks ago and all were accepted but if you need to amend them you will need to submit paper returns

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By SteveHa
21st Apr 2021 13:29

I'd be assessing whether or not they are needed, first, and if not see if you can get S8B withdrawal.

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Replying to SteveHa:
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By rmillaree
21st Apr 2021 14:42

" He was only employed earning circa £200k "
Sounds like returns are needed to me.

as doubletrouble and others have confirmed you should not have any problems filing electronically pressuming this is first filing of said returns.

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Replying to rmillaree:
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By More unearned luck
21st Apr 2021 16:19

Once upon a time HMRC required directors to complete tax returns even if they would not otherwise be in SA. Advisers and, in due course, a tribunal judge said that there is no mention of directors in s 7, TMA 1970; it is not a reasonable criterion, if it is the sole criterion. Lo, HMRC listened to the criticism and removed being a director from their list of criteria. I think the same argument applies to the income in excess of £100K criterion, but I accept that it would be difficult to get HMRC to cancel the NTFs (where the taxpayer is in time to ask). At least the client can afford to pay the penalties.

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By Matrix
21st Apr 2021 16:37

It may be too late to get the returns cancelled but try that. Filing will crystallise the penalties so you will need to appeal. Per above, if they only put him in SA since he was earning over £100k and didnt receive the notice to file etc., then a good appeal may be successful. If he was already in SA then hard to argue.

If he has unclaimed relief for employee pension contributions this may make it all less painful.

I didn’t know you could file on software either.

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Replying to Matrix:
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By Paul Crowley
21st Apr 2021 16:59

Usually get one or two a year when filing is needed or useful for earlier years

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By Tax Dragon
21st Apr 2021 17:27

SA2016 wrote:

new client hasnt filed tax returns since 17/18 and has been penalised accordingly for late filing.

How can he have been penalised for doing something he hasn't done?

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Replying to Tax Dragon:
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By rmillaree
21st Apr 2021 18:18

I might be thick here if your post is about the symantics being used and you know whats up (ignore my post if that is the case) - but i would say he not being penalised for doing something he hasnt done - he is being penalised for not doing something he should have done - return has been issued and wasnt submitted on time so late filing penalty issued.

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Replying to rmillaree:
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By Tax Dragon
21st Apr 2021 18:46

To be fair, though it was barely more than an hour ago, I'm not sure what my point was either. (I think Matrix's comment that preceded mine initially confused me. I now realise it was about changing the nature of the appeal depending on what had happened, but I needed to read it again (I think others probably twigged it more readily) to grasp that. Been a long day.)

Whatever, forget I spoke. Sorry, OP.

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Replying to Tax Dragon:
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By Hugo Fair
21st Apr 2021 18:37

Can a filing be 'late' if it was never alive?

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Replying to Hugo Fair:
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By Tax Dragon
21st Apr 2021 18:48

That may have been what I meant. But I for one am ignoring myself now.

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Replying to Hugo Fair:
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By rmillaree
21st Apr 2021 19:43

Perhaps it was abducted by aliens ?

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