Some examples of the types of questions that I am asked…….

This information is provided for informational purposes only and I cannot be held responsible for any action or inaction in relation to any comments provided here.

  • Self-Assessment Tax Returns are due to be filed by 31 January following the end of the relevant tax year.
    If you are new to the Self-Assessment system, you will require a Unique Taxpayer Reference (UTR) number - this is a separate number to your National Insurance number.

  • If your Self-Assessment Tax Return is filed at least 1 day late, there will be an automatic £100 late filing penalty.
    If your Return is filed more than 3 months late, daily penalties of £10 a day apply for a period of up to 90 days (£900 in total).
    If your Return remains un-filed after 6 months, there will be a minimum £300 late filing penalty.
    If your Return remains un-filed after 12 months, there will be another minimum £300 late filing penalty.

  • The guidance contained in HMRC’s notes to the SA109 (the Residence, Remittance Basis etc) pages specifically say:
    ”If you want to submit the Residence, remittance basis etc. pages online you’ll need to purchase software from a commercial supplier.
    Do not submit the ‘Residence, remittance basis etc.’ pages as an electronic attachment to your online filed tax return.“