Penalties: Failure to Make a Return for SA Years: Return Issued in Error
Penalties under Schedule 55 FA09 for failure to file on time, see CH60000+, apply to income tax and capital gains tax returns for the year ended 5 April 2011 and later years. The returns for the year ended 5 April 2011 are those due to be filed on or before 31 October 2011, or 31 January 2012 if filed electronically.
Where returns should not have been issued, for example
- the record should never have been set up in SA
- we had information to make a case dormant but failed to do so,
we have decided not to pursue returns in such circumstances. It could be seen as mal-administration to require completion of a return that was issued in error.
Where a taxpayer claims that they should not have had to complete a SA return then refer to SAM.