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SA Requirements earning over 100k on PAYE

SA Requirements earning over 100k on PAYE


A Client has been earning over 100k under PAYE for the last 5 years.


1. Should HMRC have notified this person that they were required to submit a tax return (when the requirement to file a tax return for PAYE earners above 100k was introduced)?

2. Does the client have scope to argue any interest and penalties, if they contact HMRC and explain the fact they should have filed Self Assessments for previous tax years?

3. What tax year was the legislation changed whereby earners over 100k on PAYE were required to submit a SA?


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By ACDWebb
30th Jan 2013 23:28

Are we once again

talking about HMRC's "assumed" requirements?

Potentially this only became an issue from  2010/11 when personal allowances were reduced by income in excess of £100k if that meant that the client had a liability for the yearbecause his code allowed full PA's

For years prior HMRC might say TR's registering for SA is required, if income is >£100k, but if they have not required a return be filed/submitted and there is no additional liability for the year that is not what s7 TMA says

Thanks (1)
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