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Issue:
4833
/
Categories:
Comment & Analysis
, HMRC investigations
, nudge letters
, one-to-many letters
Good influence?
Since the change to self assessment the emphasis in the UK’s tax compliance system has been placed on the taxpayer.
If required by way of HMRC notice they must:
- make a self-assessment tax return for the tax year in question; and
- deliver the return to HMRC. The return should be correct to the best of the taxpayer’s knowledge.
If there is no HMRC notice to complete a return for the tax year and the taxpayer has a tax liability the taxpayer has an obligation to notify HMRC of chargeability with HMRC then issuing a notice to file a tax return.
HMRC has a specified period – the enquiry window – to make a formal enquiry into the tax return:
- Where the tax return is filed on or before the filing deadline HMRC has 12 months from the date the return was delivered.
- Filing a return...
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