I’m making a disclosure under the HMRC Worldwide Disclosure Facility for a client.
Facts are as follows – 82 year old receiving a Widows pension from the USA of around £6k pa. Added to her State Pension she is due to pay around £1k pa in tax.
I’m trying to self-assess her behaviour in order to establish how many years she will need to disclose – 4, 6 or up to 20. My feeling is that an 82 year old (76 when she first received the US pension) who had recently been widowed could not be expected to be aware that she was owe tax or needed to register for Self-Assessment. That’s doesn’t agree with HMRC’s helpsheet which defines reasonable care (4 years’ disclosure) as “…you took care to make sure your tax affairs were right”.
Does anyone have any thoughts or prior experience?