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Would be used for people who do not need to file for the relevant year
HMRC are seeking views on a proposal to give the department the right to withdraw a previously issued notice to file a personal, trustee or partnership self assessment (SA) return, and to cancel a penalty for failure to make such a return, where appropriate.
A new consultation document looks at how a statutory power would remove the obligation to file a return in suitable cases.
In particular, the power would be used for people whose circumstances mean they do not need to be in SA for the relevant year.
It would also enable the Revenue to focus the use of penalties for late filing on cases in which returns are required and target resources accordingly.
Comments should be emailed no later than 16 August.
