SA client with rental income, never showed up for the 19/20 tax return season, stating they didnt have income to declare
we disagreed on the basis that we had carry over records (rental statements) for the start of the year. a return wasnt filed and they were fined. the fine has now been removd and withdrawl notice issued for the tax return by HMRC, so it seems the client spoke to them advising no reason to file.
we've now dissengaged, but are a little unsure of what we should do in terms of reporting, is just an SAR needed or should the HMRC tipping off service also be used?