SALF1430 - Self Assessment: the legal framework: Exemptions: Exclusion notice
There are automatic exemptions and those a person will need to apply for by notice to HMRC. For those who are not automatically exempted relevant person can notify HMRC if they believe they are, or were, excluded. The notice must state the reason and date they believe they became excluded and the date (if any) they believe they ceased to be excluded.
In response, HMRC must decide if they agree the person is or was excluded and if not, give notice of the decision.
If the person did not initially specify an end date in the exclusion notice but later believes they are no longer excluded, they must give further notice of the date they believe they ceased to be excluded. They must do this within 3 months of first having reason to believe they ceased to be excluded.
If HMRC is satisfied the person is or was excluded, they must issue an exclusion notice regardless of whether the person has notified them. The exclusion notice must include the date HMRC believes the person became excluded and the date they believe the person ceased to be excluded (if any).
If an exclusion notice has already been given without specifying an end date and it is found that the person ceased to be excluded, a further notice must be issued with that date.
An exclusion notice is “in place” during the period starting from the date the person became excluded. It ends on the date the Commissioners consider that the person ceased to be excluded (if any).