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HMRC internal manual

Enquiry Manual

Penalties: Failure to Make a Return: All Years: Unsolicited Returns

Sometimes a return may be received which was not issued by HMRC (see SAM returns, Unsolicited). This commonly happens where an agent has used a blank form held by him. Two possibilities, and their solutions, are

  1. where the Officer did not issue a return at all for the particular year - since there has been no TMA70/S8 or FA98/SCH18/PARA3 notice of ‘requirement’ you should ensure that
* what you have is not an inadequately amended earlier or later return
* it relates wholly to the year in question, and
* it clearly presents a correct return for the year.

If there is any dissatisfaction a return for the year should be issued and followed up in the usual manner. There may also have been a failure to notify.

  1. where a return was issued but a different return form comes back - the form may be accepted provided it is free from defects and clearly relates to the correct year. Late return penalties should be considered by reference to the date of issue of the original return.