Self Assessment Delays - who is responsible?

[prozak]

I am afraid, the HMRC would like us to think that directors are required to file the tax return but it is not in the legislation. The requirement of filing of tax return are in TMA-1970. The link you provided is just the information (help sheet) and does not have back up of legislation.

The help sheets and information pages are written for the public in simple language as always happens it loses actual laws in translation.



It may be HMRC' view but it is not the law or legislation. There is nothing in legislation which states that directors must file SATR. HMRC used to ask all the directors to file the SATR but that is not any more case.

HMRC do know that some one is director from form CT41G. So if want you to file the SATR I would think they would have issued one by now.

So you're saying all i've done is give myself more work to do?

oh joy

[prozak]

Perhaps you don't have to legally have to, referring to the contents in TMA1970, but if you have declarable income it would be foolish not to submit a return in. It sounds like the OP does have income which maybe declarable.

Personally, if I was a director who had salary and dividends in a tax year but ultimately no tax to pay, I would still complete a return rather than argue the contents in TMA70. Directgov seems to support and reiterate HMRC's criteria on who should complete a tax return.




Not if they were appointed after a CT41G form was submitted.

One of the reasons I DO want to do an SA is to establish my Non Dom status. Not that I really use it at the moment... but i might do in the future.

They also owe me some cash from 2005/6 - though i don't think i need to be SA registered to get that back....

[rmmc]

So you're saying all i've done is give myself more work to do?

oh joy

Well, if your affairs are straight forward, HMRC may take you off the SA.

One of the reasons I DO want to do an SA is to establish my Non Dom status. Not that I really use it at the moment... but i might do in the future.

They also owe me some cash from 2005/6 - though i don't think i need to be SA registered to get that back....

I am not sure how tax return would help in establishing the domicile status. An individual is generally domiciled in the country in which he has a "settled intention to permanently reside". This phrase has been quoted in tax cases of domicile status has been an issue.

For tax year 2005/2006, well you have to do by 31/01/2012.

[prozak]

Well, if your affairs are straight forward, HMRC may take you off the SA.



I am not sure how tax return would help in establishing the domicile status. An individual is generally domiciled in the country in which he has a "settled intention to permanently reside". This phrase has been quoted in tax cases of domicile status has been an issue.

Correct.

And my domicility is not the UK. Domicility is usually established by ones fathers domicility. Then it CAN change as you suggest. Mine hasn't.

I thought there was a box on the SA I could tick or something about offshore income.... I don't have any, but filling this section in ensures that my non-dom status has been established.

[xoggoth]

Just about to post that you do not necessarily have to complete if you have not been required to so and there is no tax due but I see someone has already mentioned it.