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Surely they must wait until after 5th October before they issue these? We have until 5th October to notify HMRC that a 2016/17 Tax Return is required. So issuing a "simple assessment" before a "customer" has perhaps notified them of a new self-employment for example seems to be jumping the gun.
"HMRC appears to have turned the clock back to pre-SA days"
Oh, if only, Rebecca, when it was, certainly in my view, a highly respected Government Agency. The description of "customers" is totally lost within HMRC. Taxpayers does what it says on the can.
With the various online, digital, issues which are reported regularly on Aweb, I think my cynical nature is to be extremely cautious about this new "project".
Time will of course tell and, as with all these things, the devil will be in the detail.
Thank you for the update though, Rebecca.
It sounds like a good idea to me.
Determinations are very much in favour of the recipient taxpayer and should be scrapped IMHO. I've seen determinations that understate the taxpayer's true tax liability by many thousands of pounds. The taxpayer can accept HMRC's bill, scrap any plan to submit a tax return and say thanks very much for the early Christmas present.
So it makes more sense to use a system that is simple but doesn't give a few lucky taxpayers a one way bet.
So, you have not learned to fear the juxtaposition of the name "HMRC" with the word "simple".
Perhaps you are too young to remember that before its actual implementation, SA was supposed to stand for Simplified Assessment.
Be afraid, be very afraid.
Call me an old cynic if you will, but I look forward to HMRC issuing a torrent of "simple assessments" for SA customers who have already filed their 2016-17 tax returns, containing entirely fictional numbers to the factual ones already notified.
I see nothing "simple" in introducing a different set of rules for certain taxpayers who may not understand the importance of appealing the assessment in time.
Are these going to include all the individuals whose state pension is over the personal allowance and don't have another source of income to collect them from?
I've had a few of these come in to see me recently. So far every one has a repayment from an earlier year due ( tax deducted at source on interest not reclaimed ) but HMRC should be deducting tax at source through PAYE not creating a whole new process to land elderly people with lump sum demands!
Will these be copied to agents?
Will they be visible on SA system?
Why am I feeling uneasy?
I have received a copy of a letter sent to a client today informing them that they no longer need to submit a self assessment. Their 2016-17 one has already been submitted and this is the first time they have been due a repayment. Wonder if that's why - showing the cynic in me!!
Maybe this is the start of the 'simple assessment' entourage.
A line in Rebecca's article sticks out and probably sums up the Government's short term policy thinking.
........If the taxpayer has received notice to file an SA Return , HMRC must withdraw that notice before issuing a simple assessment to the taxpayer...............
Swelling the legislation with Clause 155 , Schedule 23 Finance Bill March 2016 , this simply sounds like an additional administrative burden , simplistically devised by simpletons.
It certainly d9oes seem to indicate that HMRC is more and more being managed by people who don't really understand their own rules.
I wonder what date the 60 days will run from! Will it be the date the taxpayer receives it or the date that HMRC purports to have issued it?
For example:
2015/16 Notice to file SA100 was dated 6 April 2016. I received it in the last week of May 2016.
2016/17 Notice to file SA100 was dated 6 April 2017. It came through my letterbox that afternoon.
In either case, I assume it will be deemed to be received on the third working day after the date of posting. As there is no postmark, this will be the date on the assessment.
I do not trust HMRC to physically post on the date printed on the document.
I also fear that HMRC is incapable of reliably printing the complete and correct postal address.
Er, let's not. The simplest way is that that has gone on for many years. Tax returns are completed once a year declaring income and expenses. Tax is calculated once a year and paid over to HMRC in the time frame set down by law.
Any attempts by HMRC to muddy the waters by bringing in such measures is far from simple as previous posts have demonstrated.
Excellent. Great to see that pensioners who only have state pension will be taken out of SA
Appear to be allowing a few days for post - one dated 27 November , due for payment +3 months becomes 3 March.