Self Assessment Delays - who is responsible?

[prozak]

I enquired about this 12 months ago and it turns out I should have been filing an SA for the past 3 years, they just sent me the forms and I registered online.

Once I had completed all 3 they sent me a cheque for £400.

interesting.

The person i spoke to last time did say something about needing to lodge by the dates we send to you... which made me wonder if that was going to be specific for me.... for surely they would have said 31 Jan... or something...

hmmm....

[Clare@InTouch]

interesting.

The person i spoke to last time did say something about needing to lodge by the dates we send to you... which made me wonder if that was going to be specific for me.... for surely they would have said 31 Jan... or something...

hmmm....

Usually 31 January for online returns but if you get a notice to complete after 31 July it's simply 3 months from that date.

HM Revenue & Customs: Tax return deadlines and penalties

[gingerjedi]

interesting.

The person i spoke to last time did say something about needing to lodge by the dates we send to you... which made me wonder if that was going to be specific for me.... for surely they would have said 31 Jan... or something...

hmmm....

I enquired in December 2009 I think? They wanted 2008-2009 on time (31/01/2010) but weren't bothered about the others, IIRC I had to do 2006-2007 on paper because it wasn't available online.

Just did 2009-2010... no chance of owing anything for that tax year.

[clairesjdaccountancy]

Extension

We have managed to get some of our clients a three month extension if they haven't yet registered for a UTR. When HMRC send your registration details you'll then have a further three months to get the return back to them. It's worthwhile giving them a call to ask!

[xoggoth]

Can't be arsed to see if someone has already put this link.


http://www.hmrc.gov.uk/online/excuse...d-deadline.htm

[rmmc]

Hi all,

i recently tried to register for self assessment and get a UTR.


Thanks.

Why do you need to register for SA? or Why do you need an UTR?

You do not need to register for SA. You have an obligation to inform if you have a taxable income or you need to file SA. Once you inform them that you have some taxable income, they should issue a notice to file SA.

Once you receive the notice to file the SA, generally the online filing deadline is later of

3 months from the date of notice or
31 January following the tax year in question

As a director you do not need to file SA unless you are asked to file one.

[Craig@Clarity]

As a director you do not need to file SA unless you are asked to file one.

I'm afraid you do need to complete a tax return if you are a company director. There is list of criteria found here HM Revenue & Customs: Do you need to complete a tax return? to determine who needs to do one.

[prozak]

Why do you need to register for SA? or Why do you need an UTR?

You do not need to register for SA. You have an obligation to inform if you have a taxable income or you need to file SA. Once you inform them that you have some taxable income, they should issue a notice to file SA.

Once you receive the notice to file the SA, generally the online filing deadline is later of

3 months from the date of notice or
31 January following the tax year in question

As a director you do not need to file SA unless you are asked to file one.

Interesting view an perhaps why they haven't exactly made the process very fast...

Their official view is different (see link be Craig) but maybe that is their internal view if they think it just adds to their workload with no revenue?

[rmmc]

I'm afraid you do need to complete a tax return if you are a company director. There is list of criteria found here HM Revenue & Customs: Do you need to complete a tax return? to determine who needs to do one.

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.

Interesting view an perhaps why they haven't exactly made the process very fast...

Their official view is different (see link be Craig) but maybe that is their internal view if they think it just adds to their workload with no revenue?

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.

[Craig@Clarity]

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.

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.

HMRC do know that some one is director from form CT41G

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