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Voluntary returns rejected

15 April 2019
Issue: 4692 / Categories: Tax cases , Self assessment
S Raison (TC7047)

The taxpayer submitted voluntary tax returns for the years 2007-08 to 2011-12 to claim expenses. 

HMRC refused to accept them on the ground they were not tax returns under TMA 1970 s 8. 

The taxpayer appealed. 

The First-tier Tribunal agreed with HMRC. There were no returns within s 8 therefore HMRC could not open an enquiry under s 9. Further there was no right of appeal under s 31(1)(b). The taxpayer could not make a claim under Sch 1AB (recovery of overpaid tax) because the claims were lodged after the four-year time limit had expired for each year. In any event the tribunal had no jurisdiction to extend this limit (CRC v Raftopoulou [2018] STC 988).

The judge said the only option for the taxpayer was to contact HMRC after new s 12D is enacted which would give it the power to accept voluntary returns as s 8 returns.


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