£100 fine from tax office

dori2o

Pennywise wrote: »

So you're saying that if the box isn't ticked, then HMRC won't issue an SA return are you?

IF the return is received in sufficient time and box 3 on TR5 is not ticked AND the individual does not meet the criteria to complete SA records, then the SA record should be closed.

Even if the record is not closed, should someone receive a return in the following April and contact HMRC to advise they no longer meet the criteria, assuming the previous return confirms this, box 3 page TR5 is not completed, and the last return was received within the time limits, then the return will be captured nil and the record closed.

Box 3 on page TR5 is used, in the main, by unscrupulous agents/accountants, to ensure they continue to get repeat business from clients even though there is no basis for them completing the forms.

suso

Pennywise wrote: »

So you're saying that if the box isn't ticked, then HMRC won't issue an SA return are you?

I'm saying that it removes one of the reasons that a return will be issued, and is by far the most common reason for needless issuing of returns.

Not ticking the box will not stop future returns being issued if other criteria are also not met, - see dori2o's post for more info.

One thing is certain, ticking the box means a return is issued.

WaxiesDargle

update...I've just received a letter from HMRC to say that they acknowledge receipt and that my appeal will be reviewed and a response will be issued shortly

WaxiesDargle

"I am pleased to inform you that the appeal has been accepted and has now been determined under Section 54 Taxes Management Act 1970. The penalties on your record have now been cancelled"

result