Sent SA HMRC fine but was PAYE

dori2o

Whilst you have completed the appeals form it would be best to contact them by phone.

Under the current process and regulations an appeal cannot be considered until the tax return has been completed.

Phone the tax office with him by your side, get him to complete security and give permission for you to speak on his behalf.

Ascertain the reason for why he was issued the Self Assessment form.

In my experience a lot for foreign nationals, not understanding the processes, will register for Self Assessment/Self Employment when they arrive in the UK because they believe this is what they need to do.

However, there could be many reasons why HMRC believe there is a requirement to complete a tax return.

You say he works in catering. Has he tried to claim expenses by completing a claim form from one of the many Tax Refund companies that exists not to get people what they are owed but to fleece people of their hard earned money despite doing absolutely no work in respect of the claim other than to provide the form and host a website and Facebook page.

If he's made a claim for expenses in excess of £2500 then he would have been sent a tax return as this is one of the criteria.

If he has completed one of these forms then not only would he have the issue of Self Assessment to deal with, but he might also have unwittingly given a 3rd party the ability to deal with his tax affairs on his behalf, AND legally handed over ownership of any tax refunds that might be due for whichever years he submitted the claim for (referred to as a Deed of Assignment).

Unless you have requested details of this on the appeal letter then HMRC will not automatically release this information to him.

For this reason alone it really is best that a telephone call is made.

If the only income he has had during the year(s) is from paid employment taxed under PAYE and there is no outstanding tax due that cannot be dealt with via restriction to his tax code, then the person you speak to will consider a request to rescind the Notice to File over the phone and assuming that the request is accepted they will cancel all penalties and close the SA record.

If a 3rd party authority is held on his records, giving a company the ability to handle his tax affairs, then he will also be able to cancel that authority over the phone.

Unfortunately however, if a Deed of Assignment does exist for the years he has potentially made a claim for, then that can only be rescinded by mutual agreement with the company in question and HMRC are lawfully unable to cancel that without confirmation of the mutual consent.