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S and U Patel (TC6426)
Enquiry into a return submitted voluntarily
The taxpayers filed paper tax returns after unsuccessfully trying to register for self assessment. HMRC opened enquiries and concluded more tax was due. The taxpayers appealed.
The issue concerned the meaning of the phrase ‘a return under [TMA 1970] s 8’ because s 9A permits HMRC to enquire into ‘a return under s 8’.
After a lengthy discussion the First-tier Tribunal decided that a return under s 8 is ‘required by a notice given to [the taxpayer] by an officer of the board to make and deliver to the officer’. The use of the word ‘may’ in ‘[the taxpayer] may be required by a notice’ gave HMRC the discretion as to whether to issue such a notice. The fact that HMRC had not issued one under s 8 did not make a return submitted voluntarily one required under that section. As a result...
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