Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Statements: statement issue: surcharge and penalty warning and reminder

Special reminders for SA taxpayers

Prior to December 2000 most SA taxpayers that were not issued with a December statement of account were sent a special reminder. The only exception was taxpayers whose return had been captured and from whom no payment was due. A surcharge and penalty warning leaflet was enclosed with each special reminder issued.

From December 2000, where a December statement is not issued, an appropriate reminder is issued shortly after the December statement run is complete, in the following circumstances

  • If the return for the previous year is not received then form SA309A (Tax Return and payment reminder) is issued as a reminder not to miss the 31 January deadline for filing and paying
  • Partnerships that have not filed their return receive form SA3090B (Reminder for Partnership Tax Return)
  • If the return for the previous year has been received but not processed, so the amount of the liability due on 31 January is not known, then form SA309C (January payment reminder) is issued to remind the taxpayer to pay on time

For the year 2007-08 onwards, the reminder series are as follows

  • If a paper return is expected but has not been received, form SA309D (Self Assessment Paper Tax Return Reminder) is issued in August / September to remind taxpayers of the 31 October paper filing date. Note: This form was not issued in August/September 2009 and was then made obsolete
  • If the return for the previous year is not received, form SA309A (Online Tax Return and Payment Reminder) is issued in December as a reminder not to miss the 31 January online deadline for filing and paying
  • If the return for the previous year has been received but not processed, so the amount of the liability due on 31 January is not known, then form SA309C (Self Assessment January Payment Reminder) is issued in December to remind the taxpayer to pay on time
  • If a partnership return has not been filed by December, form SA309B (Reminder for Partnership Tax Return) is sent to the nominated partner. Note: This form was not issued in December 2009, or December 2010, but has been reintroduced from December 2011
  • If the customer is unable to file online for technical or operational reasons and the return for the previous year has not been received, form SA309E (Self Assessment Tax Return and Payment Reminder) is issued in December as a reminder not to miss the 31 January deadline for filing and making payment

Note: This group of customers will not receive a penalty if they file a paper return by 31 January, as S118(2) Taxes Management Act 1970 is applied and these customers have a ‘reasonable’ excuse’ for filing a paper return after the 31 October deadline

The reminder is similar in design to a taxpayer statement and has a printed payslip with a blank ‘Amount Box’ included, but does not include any accounting information. The reminder is not numbered in taxpayer statement sequence and the date of issue is not recorded.

Partnerships: penalty warning

A personalised reminder is issued to partnerships for which a return has not been logged and includes a warning about penalties.

Note: In the case of a partnership return, each partner is liable to a penalty.