Partner wants to submit a 2022-23 tax return without HMRC request to do one

uknick

She's doing it because she's realised HMRC owe her a refund of tax paid in that year. 

Am I right to say, there will be no penalty for late filing as HMRC never told her to do one.

[Deleted User]

uknick said:

She's doing it because she's realised HMRC owe her a refund of tax paid in that year. 

Am I right to say, there will be no penalty for late filing as HMRC never told her to do one.

Not a reason to complete a return. HMRC would normally have completed reviews of the previous tax year by now. Why does she believe that she has overpaid?

Green_hopeful

There is a process to claim back overpaid tax. https://www.gov.uk/claim-tax-refund

Dazed_and_C0nfused

uknick said:

She's doing it because she's realised HMRC owe her a refund of tax paid in that year. 

Am I right to say, there will be no penalty for late filing as HMRC never told her to do one.

There can't be a penalty if a return or notice to file one hasn't been issued 

But filing an unsolicited return is likely to cause more trouble than it solves.

What income was the tax deducted from?

HMRC usually automatically refund tax overpaid but there is the odd exception.

uknick

Thanks for the answer I expected, no fines will be applicable.

Dazed_and_C0nfused

uknick said:

Thanks for the answer I expected, no fines will be applicable.

Presumably she has a UTR from a few years ago?

If not how does she plan on submitting a return?

uknick

She does have one.

Albermarle

If she sends one when she does not need to, it could complicate matters as they might just reject it. They are trying to reduce the number of people doing self assessment.
Check if you need to send a Self Assessment tax return - GOV.UK (www.gov.uk)

MetaPhysical

I always do a tax return.  I was told that I didn't need to do one anymore but I do one anyway.  Keeps everything tidy and in shape.