Voluntary or compulsory?

12 September 2001 / Catherine Newman

Issue: 3824 / Categories: Forum & Feedback

I refer to recent correspondence regarding potential investigations into those with a turnover of less than £15,000. I do not agree with filling in the three line accounts page as I wish to provide full facts to the Inspector to avoid any enquiries. I have received a letter from my local tax office saying:

'I am sorry not to accept this return because it is:

I refer to recent correspondence regarding potential investigations into those with a turnover of less than £15 000. I do not agree with filling in the three line accounts page as I wish to provide full facts to the Inspector to avoid any enquiries. I have received a letter from my local tax office saying:

'I am sorry not to accept this return because it is:

'Missing entries in boxes we need completed at 3.24-3.26 on SEN 1. As the turnover is less than £15 000 these boxes need completion rather than page SE2.'

What was most annoying about this was my client has two businesses and therefore the combined turnover was more than £15 000. I contacted the Inspector who said that the instructions say you 'may complete boxes 3.24-3.26' instead of 'you shall' complete boxes 3.24-3.26 if...

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