Commentary

E1.210A Voluntary self assessment returns

Personal and employment tax

E1.210A Voluntary self assessment returns

E1.210A Voluntary self assessment returns

Historically, HMRC has operated a policy of accepting voluntary self assessment returns as valid.

However, in Duncan1, the First-tier Tribunal held that a voluntary return is not a 'return' for the purpose of TMA 1970, ss 8, 8A. 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. The substantive issue in the Duncan case related to penalties for failure to comply with an information notice issued under FA 2008, Sch 36. For further discussion of this case, see A4.572.

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