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HMRC internal manual

Enquiry Manual

Penalties: Failure to Make a Return - All Years: Non Receipt of Return

If the taxpayer denies having received a return (strictly, a notice to make a return), you will need to examine the claim carefully. If you have any doubts about the validity of the claim you should ask for evidence in support, such as trouble with postal deliveries, changes of address, absences abroad etc. If you are satisfied with the claim you should issue a new return form showing a fresh date of issue.

If you are not satisfied with the claim because

  • other correspondence connected with a return has been ignored
  • reminders and fixed penalty notices have been issued and not returned RLS
  • there have been previous claims to non-receipt or a history of delay and non-compliance
  • the agents regularly claim non-receipt on behalf of their clients etc,

you should explain to the taxpayer that your records show that a return form was correctly served and give the date on which it was issued. You should then issue another return form marked ‘duplicate’ EM4622 and showing the same date of issue as the original.

When considering a claim to non-receipt of a return you should bear in mind and, where necessary, explain to the taxpayer the implications of a failure to notify under TMA70/S7, TMA70/S10 or FA98/SCH18/PARA2.