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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Penalties: Failure to Make a Return for Pre-SA Years: Details Received in Advance

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.

Sometimes, information is given (by letter or schedules of income) which is not yet formalised by a tax return for the year. Failure to make timely use of that information in assessments could lead to a TMA70/S93 (2)(b) position through no fault of the taxpayer. It might be inequitable to pursue a penalty in such situations. Likewise, payments of tax in advance of assessments made after the TMA70/S93 (2) `trigger’ date should also be considered in evaluating the offence if assessments could reasonably have been made before that date.