Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Online filing

24 March 2009
Issue: 4199 / Categories: Forum & Feedback , Admin
Removing clients from SA isn't always easy

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...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon