Self assessment

The online filing deadline for self assessment returns has been extended by a fortnight for some taxpayers, it is understood.

Tolley Tax is reporting on an automated HMRC email response to a requests for a user ID that included a reminder to “file your tax return online before midnight 15 February to avoid receiving a penalty”.

The taxman’s powers to withhold repayments

E N Jones (TC3085)

The Upper Tribunal’s revised Rouse decision, following the Supreme Court ruling in Cotter, further muddies the waters of the self assessment process

Smart Polymers Ltd (TC2987)

HMRC have announced plans for paperless self assessment (SA), which will see online filers receive all official communications electronically.

The Revenue received 7.65m digital SA submissions in 2011/12 – 80.9% of the total number of returns for the year – but only 25% of taxpayers’ interactions with the department are online.

Harding v CRC, Upper Tribunal (Tax and Chancery Chamber)

P Stratton (TC2967)

K Okeke (TC2957)

HMRC have issued a rundown of estimated turnaround times for requests for agent authorisation for self assessment, saying advisers who wish to be effective before 31 January should apply online by 15 January or post form 64-8 by 23 December.

Taxpayers’ applications for self assessment registration should be sent by mail no later than 20 December.

R Downward (TC2905)

The First-tier Tribunal decision that created further uncertainty for self assessments taxpayers