Self assessment

The price of late-filed returns and failure to pay tax on time

The inconsistent criteria for completing a self assessment return

HMRC’s increased reliance on digital

J Arnfield (TC4261)

M Higgins (TC4259)

J Dhariwal (TC4254)

A Kolek (TC4253)

W Pendle (TC4240)

Dock and Let Ltd (TC4056)

Almost one-third of a million taxpayers will receive self assessment (SA) reminders before the end of the month.

HMRC are sending 650,000 emails ahead of the 31 January deadline to people who are yet to file their returns online or pay the tax owed.

The messages follow the launch of the Revenue’s fully digital SA service that provides real-time digital alerts with direct links to returns, guides and tools on GOV.UK. More than 670,000 individuals have already opted to go paperless next year, according to tax officials.

ELJ McMorris (TC4204)

How to help clients who struggle to settle their self assessment bills