Submitting tax returns for clients who have NOT received a return or a notice to file

08 November 2017

HMRC’s tax agent blog has provided an update about clients who will not receive a return or a notice to file if HMRC has told them that they are no longer required to send returns. 

HMRC’s working with tax agents blog:

“Clients will not receive a return or a notice to file if we have told them that they are no longer required to send us returns.  If you want to send us a return, even though your client has a Unique Taxpayer Reference, they need to re-register for SA by following this guidance.

We only need returns from customers who are required to send us one, you can find information about who needs to file a return here.

If your client has a PAYE source and has already received a P800 calculation from us for the year, please ensure your client re-registers for SA before you send us the tax return. Failure to do so may result in your client’s SA tax liability being incorrect.”

Previous blogs are available and you can also sign up for updates here.