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HMRC have published online guidance to help advisers manage the 31 January deadline for 2008/09 self assessment returns.
The information includes a reminder that a reasonable excuse form should be submitted when it has not been possible to file a return online on time or if the adviser is unable to apply a workaround.
The guidance goes on to note that a taxpayer who owes tax of less than £2,000 can have the underpayment collected through his/her tax code, provided a return has been submitted by 30 December to indicate that the individual wishes to have the underpayment coded.
The Central Agent Authorisation Team (CAAT) aims to deal with paper forms 64-8 for self assessment authorisations within 24 hours of receipt, meaning agents can call the dedicated line as soon as CAAT has updated the self assessment record.
Updating HMRC’s electronic systems can take longer, and full online functionality will be enabled within three working days. CAAT aims to process other authorisations within seven working days of receipt.
According to the new online guide, the following tax returns cannot be filed online:
- SA700 - Non-resident company tax return
- SA970 - Trustees of registered pension schemes
It is not possible to file returns online where one of the following supplementary pages is required:
- SA102 MP - Members of Parliament
- SA102MLA - Northern Ireland Legislative Assembly Member
- SA102MSP - Member of Scottish Parliament
- SA102WAM - Member of National Assembly for Wales
A valid unique tax reference (UTR) is needed for UK-resident individuals with income to return from overseas partnerships. As the partnerships concerned are not trading, managed or controlled in the UK, they do not have a UTR. UK-resident individuals who need to return income from such partnerships should enter their own UTR on the partnership page of the return.
