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HMRC internal manual

Enquiry Manual

Penalties: Failure to Make a Return - All Years: Duplicate Forms

It sometimes happens that more than one return form is issued for a particular year, often because the original has been mislaid by the taxpayer EM4621. The statutory obligation should be considered to have been imposed by the first correctly addressed form.

When a further form is issued, it should be marked ‘duplicate’ and it should bear the same date of issue as the original form. Otherwise, if the further form is completed and returned promptly, the taxpayer may claim that he has complied with the statutory requirement, or that the issue of a fresh form gave him a further period and that he was, therefore, allowed extra time EM5151.

On the other hand, there will be occasions when it will be possible (and you will be justified in so doing) to rely on the second or later issue as imposing a fresh obligation on the taxpayer and so starting the time limit running again.