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HMRC internal manual

Self Assessment Manual

Returns: individuals returns: acknowledging returns: individuals

Issue of Receipts

Receipts are not issued as a matter of course, except in the case of returns filed by Internet which automatically receive an electronic acknowledgement. If you receive a written request to acknowledge the receipt of a return, or the taxpayer, or agent, encloses a stamped, self addressed acknowledgement with the return, you should advise that it is not HMRC policy to issue receipts.

There are two main reasons why HMRC does not acknowledge returns

  • The acknowledgement of the physical receipt of the return is of very limited value if, in subsequently processing the return, you discover that it is unsatisfactory
  • The taxpayer is advised of the details arising from the return either in a Tax Calculation or a Statement of Account