Reply to: Self Assessment Delays - who is responsible?

[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.

[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.

[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]

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....

[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

[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.

[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.

[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?

[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.

[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.

[xoggoth]

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


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

[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!

[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.

[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

[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....