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Self assessment

G Bianchi (TC4442)

Tax officials will cancel penalties for late self assessment returns that have since been submitted their return with a reasonable excuse, HMRC have confirmed.

The Revenue’s director-general of personal tax, Ruth Owen, told BBC Radio 4’s Money Box programme that there had been a change in department policy, meaning most taxpayers’ excuses would be accepted at face value rather than be submitted to inquiry.

This is a summary of issue 47 of Agent Update, HMRC’s bi-monthly news roundup for tax advisers

Digital agent engagement

Agents were invited in January to take part in a series of regional events with HMRC representatives.

Perfect Permit Ltd t/a Lofthouse Hill Golf Club (TC4365)

S Taylor (TC4375)

J Smith (TC4392)

JL Porter t/a Crafty Creations (TC4364)

After a delay, accounts have been prepared for the past four years. What happens next?

J Crangle (TC4354)

NP O’Keeffe (TC4356)

IM Cahoon (TC4355)

Capital tax concerns when disclosing income from land and property

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