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From a practical point of view it must be said that we as tax agents are always trying to remove clients from self assessment but it is not made easy for us.
An example of this is that due to the mechanics of PAYE the client can end up with an underpayment of between £0.80p and £1.60 (£9 - 5 = 4 @ 20% or 40%). Consequently the client is retained in self assessment.
What a pity that HMRC don’t apply a de minimis as they used to. Even £2 or £5 would help everyone but not the £150 or even higher figure that some tax districts used to apply pre-self assessment.
The figure had increased over the years and I believe the actual limit was at the discretion of the district inspector. It usually meant that the higher the limit the more unattended tax returns...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
