Member Since: 8th Sep 2008
16th Oct 2020
The ASA has no functionality for SA, agents continue to use the old portal for all SA services.
The reason why HMRC is encouraging linking the SA client authorisations to the ASA is in preparation for MTD for ITSA. It doesn’t have any effect until an agent has a client signing up to MTD for ITSA and has no impact on access to services in the old portal. It will be important in ensuring that existing agent authority is recognised for MTD for ITSA.
See https://www.icaew.com/technical/tax/making-tax-digital/mtd-guidance/mtd-... though I do need to refresh this content.
4th Jun 2019
There is a new online service which agents can use to notify HMRC of changes for MTD for VAT clients, including cancelling registration. It is rather hidden away but can be found here: https://www.gov.uk/guidance/update-your-clients-business-details-if-they...
It worked successfully for an ICAEW member who I directed to the service.
13th Apr 2016
If wives why not husbands?
Penalty is £100 because MPs cannot file online
29th Mar 2016
Change to collection process
Shouldn't the direct debit have stopped in July 2015 anyway once the 2014/15 contributions had been paid, with the change to collection Class 2 through SA.
14th Jan 2016
P800 will pick up underpayment
only if taxpayer tells HMRC that pension contributions have changed (which they should do). In the absence of this, P800 calcs I have seen tend to assume that pension contributions, interest income etc. in codes remain unchanged from year to year. Letters asking to confirm these figures not an annual event.
26th Aug 2015
If the 2007/8 liability is payments on account HMRC should process the return if submitted now, following the Higgs decisionhttps://www.pumptax.com/ut-decision-higgs-v-hmrc/. If it is a determination a claim to Special Relief would be required. In either case the main difficulty may be getting the figures to prepare the return unless HMRC can be persuaded to release the CIS data.
See http://www.hmrc.gov.uk/manuals/salfmanual/salf209.htm for an explanation of determinations and .http://www.hmrc.gov.uk/manuals/sacmanual/sacm12215.htm for Special Relief.
14th May 2015
Have heard of a couple of cases where individuals were refused registration when they answered yes to this question, though these were when they tried to register by phoning the newly s/e helpline rather than in response to the form (and we managed to get them registered).
In theory it may increase the risk of a status enquiry, so maybe payroll better?
I wonder whether the same question is asked if one registers online https://online.hmrc.gov.uk/registration/newbusiness/introduction?
Marriage Allowance would solve some of the unused PA.
25th Jan 2015
Did the wife not have rental income?
26th Jul 2014
Issuing SATRs for Underpayments is standard
You will need to file the returns; HMRC will not withdraw them unless you can get agreement to ESC A19 or Employer Error for the underpayment. P800s are informal calculations and if voluntary payment is not made HMRC have no other way to make the debt enforceable other than to issue SATRs - this is standard procedure.
HMRC might just agree to withdraw them if voluntary payment is made.
Once the returns are filed you can appeal the late filing penalties on the grounds she did not understand why returns issued, new to SA etc.
19th Mar 2014
There are lots of cases around where HMRC are pursuing determinations etc. where Self Employment ceased years ago, the taxpayer should long since have come out of Self Assessment and the amount being pursued is not the correct liability. I think it will cause a lot of panic amongst those on very low incomes who will get the message that HMRC can take money from their bank accounts but won't be aware that they would have to have significant (to those on low incomes) sums in those accounts for this to happen.