A4.104B Voluntary returns

A4.104B Voluntary returns

HMRC has historically operated a policy of accepting voluntary returns as valid but in the case of Duncan1 (see A4.572) the First-tier Tribunal held that a voluntary return is not a 'return' for the purpose of TMA 1970, s 8. HMRC has appealed this decision. Its view is that if it does not accept voluntary returns it would have to ignore the information sent and formally ask taxpayers to resend the same information, which would cause delays and inconvenience both to taxpayers and HMRC.

To put the matter beyond doubt and confirm the long standing policy, legislation

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