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A Revell (TC4887)
Was an enquiry into an unsolicited return valid?
The taxpayer submitted a tax return for 2008/09 voluntarily. HMRC enquired into the return and concluded that further tax was due. The taxpayer appealed saying the enquiry was invalid because he had not received a request to file a return (TMA 1970 s 8).
The First-tier Tribunal found that no request to deliver a return had been made because HMRC had sent it to the wrong address – despite the fact that it had received a notification of the taxpayer’s up-to-date address on form P60.
HMRC said it received about 350 000 unsolicited returns a year and that it treated them as if they had been made in response to a notice to make a return.
The First-tier Tribunal found that in making an unsolicited return the taxpayer had not waived the requirement for a notice to file...
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