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Following HMRC’s procedures for self assessment

Caroline Miskin explains that if you don’t follow HMRC’s standard procedures for registering clients for self assessment, they may end up with duplicate income tax calculations or unpaid class 2 NIC.

HMRC’s procedures for self assessmentMembers in practice will be aware that it is possible to file a self assessment (SA) tax return using a commercial software package provided they have a unique taxpayer reference (UTR) for the client concerned. This is possible even if the UTR was last used some years ago and is inactive. The consequences of submitting a tax return when the client is not correctly registered with HMRC (what HMRC refers to as an unsolicited or voluntary return) are perhaps not so widely understood.

There are two possible consequences: