Which tax district?

Which tax district?

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The client has not needed to file tax returns for ealier years but one is now required even though HMRC has not issued one. The software requires a tax district reference to be given.

Which one should I use?

Replies (13)

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By User deleted
03rd Jan 2017 12:11

For personal self-assessment tax returns, as far as I'm aware, no district reference, is required.
However, the employment section of the return, would require this reference, which would be located on Form P60, for the individual.

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By bajones
03rd Jan 2017 12:15

Where I don't have it, I use
Self assessment
HM Revenue & Customs
BX9 1AS

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By Mark Ferbert
03rd Jan 2017 12:40

If it's just to get around the software requirement (we have a similar warning message with our software - Digita - which can be ignored) I would suggest just using the reference for your local district, the last time such references were used (we use 794 for Somerset area, in the absence of anything else). Alternatively, if there is an employment source, use the district reference from that employer. The key requirement for an online submission is just the UTR and the district is mostly irrelevant these days (especially as there is just one postal address to use for all post to HMRC these days)

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By bajones
03rd Jan 2017 12:43

I think it's only relevant if the client is looked after by a special unit, like HNW or CSI.

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Portia profile image
By Portia Nina Levin
03rd Jan 2017 12:50

Comptable wrote:

The client has not needed to file tax returns for ealier years but one is now required even though HMRC has not issued one.

Why?

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Replying to Portia Nina Levin:
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By Joe Soap
03rd Jan 2017 16:01

Why what?

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Replying to Joe Soap:
Portia profile image
By Portia Nina Levin
03rd Jan 2017 16:15

Why is it necessary to file a tax return for an individual that has not received a notice to deliver such a return.

Is it, for instance, simply because the individual has become a director during the year or has rental income above HMRC's "thresholds" without actually making a profit.

I am alluding to the fact that there may not be any need to file a frigging tax return at all, in which case it becomes a complete frigging irrelevance what the button monkey inputs in their software.

Does that spell it all out for you sufficiently Joe?

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Replying to Portia Nina Levin:
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By Jack Spratt
04th Jan 2017 17:02

Oh I see.
You are suggesting that I am so stupid that I am unable to decide correctly whether or not an individual has to file a tax return or not.
I would respectfully suggest that if there is any stupidity it is yours in not answering the question that was asked as you would have no doubt been told to do at school when you were a piglet.

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Replying to Jack Spratt:
Portia profile image
By Portia Nina Levin
04th Jan 2017 17:22

Jack Spratt wrote:

You are suggesting that I am so stupid that I am unable to decide correctly whether or not an individual has to file a tax return or not..

Precisely! After all, you did manage a superfluous "do not" there.

So am I to understand that Jack Spratt and Comptable are the same person with different accounts?

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Euan's picture
By Euan MacLennan
03rd Jan 2017 12:51

The tax district reference for SA is not required by HMRC.

You can certainly submit general SA tax returns from IRIS with no tax district entered or you can use IND (for individual).

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RLI
By lionofludesch
03rd Jan 2017 13:52

Interestingly, Taxfiler lists the SA unit in Cardiff with no district number. All theothers have one.

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Replying to lionofludesch:
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By Mr_Flibble2
03rd Jan 2017 14:08

HMRC stopped publishing 3 digit identifiers a while ago I believe, and apparently has not used them internally officially since 2011, according to a FOI request response I have seen.

See here: https://www.whatdotheyknow.com/request/239244/response/595638/attach/2/F...

The Cardiff address was simply the predecessor to the new BX9 generic address and covered all SA cases. There was no identifier as it was not a district or specialist unit.

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By SteveHa
03rd Jan 2017 16:15

Tax district numbers used to be relevant when, well, each office served a different "district". With the wholesale closure and merger of offices, they became irrelevant.

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