Just wasted 50 minutes of my life
HMRC sent "Simplified Assessments" for a client for 2019/20 and 2020/21. Both wrong.
2019/20 used dividends reported for 2018/9 (£5k instead of £10k received) Tax understated
2020/21 used property income reported for 2019/20 (£8k instead of £5k) Tax overstated. Dividends were unchanged so 2020/21 dividend could be 2019/20 dividend.
HMRC 'helpline' said "because he is self-assessment these calculations are irrelevant"! The letter says "these replace any previous". Waste of my time checking client returns then 20 mins on the 'phone. But I was also told that if I get any others I will still have to contact HMRC as "there must be a problem withteh client's record".
Give me strength. Or an HMRC that makes fewer stupid mistakes.