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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Penalties for failure to file on time: in what circumstances is a penalty payable: withdrawal of obligation

Under the self assessment (SA) regime anyone sent a notice to file an SA tax return is required to complete and file an SA tax return.

An individual, partnership or trustee can request that we withdraw a notice to file an SA tax return. We can decide to grant this request when we accept that it isn’t necessary for that person to file an SA tax return.

If we agree to withdraw the obligation to file an SA tax return then any penalties for failing to file the SA tax return on time will be cancelled.

The ability to withdraw a notice to file a SA tax return, and therefore also the ability to cancel late filing penalties, applies to

  • a relevant period beginning on or after 6 April 2012 for partnerships that include one or more companies, and
  • 2012-13 and subsequent tax years for any other partnership, as well as individuals and trustees.

Also see CH71240 where the person subsequently finds that they were liable to file an SA tax return.

FA09/SCH55/PARA17A