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Self Assessment demands for January 2018

When is the cut-off date for submitting the 16/17 tax return in order for client to receive demand ?

No doubt in common with many other accountants, we spend many hours every January reconfirming tax liabilities to clients. This problem is exacerbated where the client doesn't receive a demand from HMRC.

Can anybody confirm the cut-off date for submitting a self assessment return so that the client receives a correct demand for tax due at 31st January 2018.

Presumably it is imminent?

Thanks for any guidance.

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By K81
22nd Nov 2017 09:14

I'm afraid I don't know the cut off date but as I understand it the statements are printed in December & issued to the clients in batches from the middle/end of December. I would assume if you file the tax return by end of November your client should get a statement.

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22nd Nov 2017 09:15

I don't think there is one. I think as a matter of course HMRC are taking less and less responsibility for telling the taxpayer, and forcing more and more responsibility on the taxpayer.

I've taken to recommending setting up their personal tax account, where they should be able to check for themselves very easily.

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By Chris Mann
22nd Nov 2017 09:28

Let's not forget. The theme of self-assessment, is precisely that, the taxpayer self-assesses.
That being the case, there is no obligation upon HMRC to request/demand payment, it is up to the taxpayer to ensure that payment is made on time.
I recommend that my client's use the online facilities. However, I will also administer cheques, across to the accounts office, using http://www.hmrc.gov.uk/gds/payinghmrc/payslip-sa1.htm as a useful link.

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22nd Nov 2017 09:36

I think its end of October, and after that"if you are lucky"

Do you not ensure all your clients have full details of how to pay and the amount when you prepare their tax return?

I don't spend hours in Jan confirming liabilities, and if I get asked I say "read the letter"

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By Elvis11
to ireallyshouldknowthisbut
22nd Nov 2017 09:41

Yes, we provide them with full details, to the penny. But sadly it is beyond some to follow very clear guidance!
And yes, I always point out they have had a letter/email confirmation already, which is of course further time expended.

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By SXGuy
23rd Nov 2017 10:13

I thought their own literature says if you wish to receive a statement self assessment must be filed by 31st December at the latest? Or am I dreaming? I always advise clients that if they have not received anything by first week of jan to call and we can tell them how to make a payment another way. That way it allows us to check filing has been done and stops the client from receiving any late penalties.

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24th Nov 2017 22:52

Please see the SA Manual link, if the return is filed more than 45 days before the liability due date then an SA statement would be issued. So as mentioned in a previous post the SA statements start to be issued mid-December from paper returns filed before 31st October and any returns filed online by that point.

https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam131100

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