Self assessment

J Taylor (deceased) (TC2866)

Resubmitted return was not relevant to calculation of tax

Michael E Robins (TC2902)

DJ Porter (TC2907)

Gordon West t/a Dishforth Nursery Gardens (TC2868)

M Robins (TC2902)

R Morgan; K Donaldson (TC2720)

Investigations find good practices

W Maxwell (TC2849)

M Duffy (TC2795)

A new client was substantially in arrears with his accounts and tax returns. These have now been brought up to date and returns been prepared for 2007/08 onwards. There is a loss for 2007/08, but HMRC are refusing to repay the payments on account for that year. Can action be taken to recover the tax?

Higher incomes parent who have received child benefit this year and do not already complete tax returns must register for self assessment by 5 October to avoid penalties in relation to the high income child benefit charge (HICBC), HMRC have warned.

The department plans to write to 2m higher rate taxpayers, including those affected by recent changes to child benefit, reminding them they will need to complete a self assessment return for 2012/13 if: