how to clarify self-assessment status

Dean1532

My partner hasn’t worked for a number of years due to ill health. She cannot recall whether HMRC ever sent her a self-assessment form to fill in, and if they did, whether she filed a tax return. She has no income to declare, but doesn’t have a letter from HMRC telling her that she doesn’t have to file a tax return. She’s worried because she’s read reports in the news of people getting fined for not notifying HMRC that they do not need to complete a tax return and getting a letter from HMRC agreeing to this. What does she need to do? She used the HMRC tool "Check if you need to send a Self-Assessment tax return" and the answer was no.

[Deleted User]

I think you have answered the question. She is trying to prove a negative- no action required. 

You don’t get fined for not informing HMRC that you no longer need a return.

Mark_d

She should follow the advice from the HMRC tool.

It would be worth checking that her income/tax history are correct on the HMRC website just to ensure everything looks correct and the system has got her income & and tax code correct.

Albermarle

Mark_d said:

She should follow the advice from the HMRC tool.

It would be worth checking that her income/tax history are correct on the HMRC website just to ensure everything looks correct and the system has got her income & and tax code correct.

As above and from her personal tax account, you can clearly see whether you are a self assessment client, or a PAYE client ( which means no SA needed) 
Although she does not work, she will still have a live tax account you can check.

Dean1532

[Deleted User] said:

I think you have answered the question. She is trying to prove a negative- no action required. 

You don’t get fined for not informing HMRC that you no longer need a return.

Ferro, the HMRC website says the following:

"You must tell HMRC if you believe you no longer need to send a tax return.

If HMRC agrees, they’ll send a letter confirming you do not need to file a return."

Dean1532

Mark_d said:

She should follow the advice from the HMRC tool.

It would be worth checking that her income/tax history are correct on the HMRC website just to ensure everything looks correct and the system has got her income & and tax code correct.

Does she need to register with the Government Gateway to do that? (She prefers not to use the app).

Dean1532

Albermarle said:

As above and from her personal tax account, you can clearly see whether you are a self assessment client, or a PAYE client ( which means no SA needed) 
Although she does not work, she will still have a live tax account you can check.

Thank you, I hadn't realised that. From what I understand this will have to be through registering with the Government Gateway, right?

sheramber

Dean1532 said:

[Deleted User] said:

I think you have answered the question. She is trying to prove a negative- no action required. 

You don’t get fined for not informing HMRC that you no longer need a return.

Ferro, the HMRC website says the following:

"You must tell HMRC if you believe you no longer need to send a tax return.

If HMRC agrees, they’ll send a letter confirming you do not need to file a return."

The ‘no longer’ indicates that you have been completing returns but your circumstances have changed and you no longer need to.
In that case if you do advise HMRC they will issue a return,? or a notice to file, each year, which must be completed and submitted. 

If your wife has not previously needed to complete a return before because of self employment, amount of savings income requiring a return , rental income or any other reason to need to complete a return , then that statement does not apply to her. Not everybody has to submit a return. 

Dazed_and_C0nfused

Dean1532 said:

[Deleted User] said:

I think you have answered the question. She is trying to prove a negative- no action required. 

You don’t get fined for not informing HMRC that you no longer need a return.

Ferro, the HMRC website says the following:

"You must tell HMRC if you believe you no longer need to send a tax return.

If HMRC agrees, they’ll send a letter confirming you do not need to file a return."

That is for someone who is being asked to file a return.

And as far as I can tell you haven't actually established that yet.

Dean1532

Dazed_and_C0nfused said:

That is for someone who is being asked to file a return.

And as far as I can tell you haven't actually established that yet.

Correct. But she has moved multiple times, so it looks like she needs to log into the system and update her address.

Dazed_and_C0nfused

Dean1532 said:

Dazed_and_C0nfused said:

That is for someone who is being asked to file a return.

And as far as I can tell you haven't actually established that yet.

Correct. But she has moved multiple times, so it looks like she needs to log into the system and update her address.

That would be a good start yes.

Has she actually ever been in a position where Self Assessment would be needed?

Rental income?
Self employed?
In a (business) partnership?
Liable to HICBC?
More than £10k/year in interest or dividends?
Income above £100k?