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Withdrawing a notice to file self-assessment

Withdrawing a notice to file self-assessment

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I have recently been removing clients from the self-assessment system after the 2012/13 submissions but in some cases HMRC have written back to say that it is too late and the Tax Return run has already been done.

I have written back asking HMRC to withdraw the notice to file under TMA 1970 s.8b saying that they should withdraw it under the new powers they have.

In all of the cases they have refused and are still requiring a Return even though the client doesn’t fall under the criteria for SA any more. 

Am I doing something wrong, I don’t understand why HMRC will not cancel the issued self-assessment.  I thought nowadays they would be happy to cancel Returns under the new rules if they are not needed?

The clients I am trying to get removed just have minimal PAYE income and nothing else.  

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By Rammstein
10th Apr 2014 12:45

Telephone

I usually telephone HMRC and most of the time, they will register a nil return and take the client out of SA for the following year.

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By [email protected]
10th Apr 2014 12:49

I find it easier to just ring the agent priority. Go through their questions, they then send the answers to the processing office and in about 3 weeks time I get a letter saying the tax return is no longer required. 

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By cabriochris19
10th Apr 2014 14:09

I have tried

When I have rung in the past they just say, 'oh we cannot remove them, a Return has already been issued for that year and therefore needs to be completed'.  

 

Have you had this success even after a Return has been issued for the year in question?

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Replying to emanresu:
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By [email protected]
10th Apr 2014 14:31

Yes I've done one this morning for a 2014 tax return issued for sole trader who retired in 2012/13. His only income in 2013/14 is State Pension and a very small private pension. They were very good, agreed he shouldn't have issued a tax return and said i'll get notification that there's no need to file in 3-4 weeks. 

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By ACDWebb
10th Apr 2014 14:37

The s8B rules operate

where a return has not already been submitted. Presumably you need to make it clear to them that you are not asking for the 12-13 return already submitted to be withdrawn, just for the client to be removed from the system for the future.

If they have already issued a 13-14 return in the main run on 6/4/14 then as for that to be withdrawn under s8B

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By cabriochris19
10th Apr 2014 14:59

Thanks for your help, I will call and see what happens. 

s8B was mentioned in the letter we tried first which didn't work so I will try the phone and let you know what happens.  

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By Becky_C
14th Apr 2014 10:41

You can remove a client's 'notice to complete' by ringing HMRC and notifying them that the client does not meet the Self Assessment criteria. They have to run through a series of questions with you but it is a simple process.

I have done this several times for client's and i have never come up against any problems. In fact I did one as recently as last week.

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By cabriochris19
14th Apr 2014 12:59

And they will remove a notice already issued for 2013/14?

I am talking about removing already issued TR's, not ones for the following year.  

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By Becky_C
14th Apr 2014 13:38

If you are talking about client's where they have received a notice from HMRC informing them that they are required to complete a tax return for 2013/14, then yes these can be cancelled by making a phone call to the Self Assessment Dept.

I had a client where he fell into Self-Assessment because he was in receipt of rental income that ceased during 2012-13. HMRC didn't pick up the cessation from the return and issued a notice to complete for 2013-14. I rang HMRC informed them that this income ceased in the last tax year and that all other income is taxed through PAYE and they cancelled the notice.

I have done this several times before without any issues at all.

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By HeatherSimpson
14th Apr 2014 13:59

Easier via 'unrepresented' taxpayer

I have found that if I phone up to cancel incorrectly issued returns, I get the 'It's been issued now so it needs to be completed' line.

However, if the client is warned that it has been issued and they phone in saying that they have finished trading and that the cessation date was correctly completed on their last tax return and that they no longer have an accountant, it works a dream.

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By jayem
01st Jul 2014 16:43

Executor

This seems to apply to individuals, partnerships and trustees.

Does anyone know if it also applies to personal representatives?

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By Wayney1
03rd Feb 2015 09:10

The Court of protection

The court of protection rule may work

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