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.