Submitting tax returns for previous years

jaynemaria

Hi, Hope someone may be able to help. My nephew has not filed his self employment tax returns since 2008/09:mad:. He is a sub contractor in the building industry and he gets tax stopped at source so like a fool didn't realise he still had to send in returns, so got penalised for the first year and then he buried his head in the sand and everything has escalated.

Im trying to help him do the returns for 09/10,10/11,11/12 and 12/13 he has the forms for all apart from the 09/10. I know I can file the last one online and have registered and waiting for him to be sent the authorisation code, but does anyone know if the other forms can be filed on line or will these have to be sent on paper?
Thanks in advance

nikki2804

12/13 can be submitted on paper up until 31st October this year. The rest are overdue the paper deadlines so will have to be done online.

The facility to do 08/09 may have been removed or due to be removed shortly so you may have to speak to the Tax Office (or your nephew will) if that one is not available, they will advise if they will accept the paper copy.

ETA: once the online account is activated the 12/13 return will be available straight away however tge other years can take up to 48 hours to appear.

TaxSaviour

I hope the returns show that he will be due a repayment for all years.

Make sure you claim all available expenses.

A couple of notes regarding late filing penalties.

The penalties for late returns for 09/10 & 10/11 will automatically be reduced to Nil if there is no tax due.
After that the penalties are not automatically revokable and are as follows:-
£100 if return is late as at 31 Jan plus
If the return is still late 3 months after HMRC can charge £10 per day for max 90 days plus
If the return is 6 months late HMRC can charge the greater of 5% of the tax liability or £300 and the same again if the return is 12 months late.

This is all noted under FA 2009 sch 55.

I'd read up on the appeals procedure for the penalties or get a tax advisor.

jaynemaria

Thank you so much for the advice, it will be so much better to do it online. I've sat and gone through everything so will be ready to go once the online is activated.

Gas_Powered_Toothbrush

TaxSaviour wrote: »

The penalties for late returns for 09/10 & 10/11 will automatically be reduced to Nil if there is no tax due.

10/11 is under the new penalty rules.

AndyJR81

You won't be able to file 10/11 and previous years online as they are out of time - you'll have to do paper ones. 11/12 should be fine to do and should be as it moves the filing due date back 3 months - should save £300 in penalties. As the poster above mentioned, the 10/11 and 11/12 returns will BOTH be under the new penalty regimes, which I'm afraid to say is extremely punitive. You could easily be looking at £2,600 in late filing penalties even if there is no tax due, as follows:

10/11

initial late filing 1 Feb 2012 - £100
90 x daily £10 penalties from 28 Feb 2012 = £900
6 month late filing = £300
12 month late filing = £300


11/12

initial penalty 1 Feb 13 - £100
90x daily £10 penalty - £900

Unless there is a reasonable excuse (by HMRC definition), they are unlikely to waive these as its within their rights under TMA 1970 to apply these. Hope the returns show repayments to cover them

jaynemaria

Thankyou, so for the 09/10 and 10/11 will they accept his paper returns?

nikki2804

Not entirely sure why you think the previous years cannot be done online? They can be hence why the facility is available.

Its something I deal with a lot and the Tax Office normally try and get them all done online where possible. Certain cases cannot file online (bankruptcy cases etc) but there is no reason why a normal tax payer (even with outstanding returns and/or penalties) cannot.

As I say, previous years can take up to 48 hours to appear online. Contact the online services helpdesk for general information if you want it straight from the horses mouth so to speak.

eta: 10/11 will still be available to complete. 09/10 may not. It tends to be current year minus 3 dependant on the system purge.