Commentary

A4.102A Withdrawal of notices

Administration and compliance

A4.102A Withdrawal of notices

A4.102A Withdrawal of notices

HMRC have the power to withdraw a notice to file a self-assessment tax return (issued to an individual, partnership or trustee) when they agree that a return is not required1. Where they withdraw a notice using this power, late filing penalties2 will be cancelled. This applies, in relation to individual, trustees and partnerships which include one or more individuals, in respect of returns for the tax year 2012/13 and subsequent tax years. For partnerships which include one or more companies, it applies in respect of returns for a relevant period beginning on

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial