For the past few years I have submitted SA tax returns using the free HMRC online system in my tiny practice and found this to be generally satisfactory.
However, I have a couple of clients with income from Trust. The HMRC online system does not cover income from a trust so I submit these two returns on paper before 31 October.
Unfortunately one of the trusts has not come up with the required information and may not do so before 31 October. If so I am planning to submit the return on time with estimated trust income and checking the provisional figure box at the end of the return with a brief explanation in the white space.
Once the certification is received - be this before 31.1.21 or after - I will submit an amended Trust page.
Are there any unintended consequences I should be aware of?