Posted: 30 October 2006
Issue: Online only
Categories: Update, News, Other
Keywords: Arctic Systems, Jones v. Garnett

Taxpayers will be able to send online attachments with their self-assessment returns; Hearing of landmark tax case Arctic Systems not to take place until after 31 January 2007.

Online attachments

 As long promised, taxpayers will be able to send an online attachment with their self-assessment returns when they file online. HMRC's new attachment feature will be available from 1 November 2006.
HMRC confirm that in most cases further information in support of tax return entries should be entered in the 'Additional Information' box. However, where they require additional supporting documentation to be sent with the return, the new online attachments feature can be used.
They cite as one example where they would expect additional documentation, as the 'Capital gains' supplementary page, where a claim for gifts holdover relief is being made.
HMRC explain how to use the attachments feature as follows:

• The attachment will need to be a true pdf file which can be created by, for example, using software such as Adobe Acrobat Writer or by using a basic scanner.
• Total file size must not exceed 5mb.
• The file will be transmitted quicker if using a broadband (or equivalent) connection. Taxpayers who use a telephone dial-up facility may find transmission very slow, and so HMRC recommend that they should, if possible, avoid peak periods, i.e. 10 am to 4 pm weekdays and the week leading up to 31 January filing date.
• Any attachment must be virus free and must not have additional files embedded within it.
• No more than 20 attachments can be submitted with each return.

HMRC say that the return and any accompanying attachments will be processed as a single online file, and that if any of the above requirements are missed, neither the return nor any accompanying attachments will be accepted by HMRC. They will examine attachments submitted to ensure that they do not contain information relevant to any enquiry that they may make prior to opening such an enquiry.
HMRC say that they will not routinely review attachments and therefore taxpayers should not attach any information that is not directly related to the return.
www.hmrc.gov.uk

Out in the cold

The Professional Contractors Group has announced that the hearing of the landmark tax case between Geoff Jones of Arctic Systems and HMRC will not take place before the income tax self-assessment deadline of 31 January 2007. The hearing is expected later in 2007.
PCG's chief executive officer John Thomas expressed disappointment at the news. He said that it was a shame that 'there will not be a judgment in time to bring certainty for taxpayers before the 31 January deadline'.
The PCG had originally hoped that the case would be settled before the end of 2006, but the timescales involved with taking a case to the House of Lords meant that this was not possible.
PCG press release dated 24 October 2006

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