Understanding the Withdrawal of a Self-Assessment Notice to File

When Can a Self-Assessment Notice Be Withdrawn?

A self-assessment notice to file is issued when HMRC requires an individual to complete a tax return. However, if the taxpayer no longer meets the self-assessment criteria, they can request its withdrawal.

This is particularly useful if the return is not required and would otherwise be submitted late, leading to avoidable penalties.

HMRC’s Power to Withdraw a Notice to File

Since 2014-15, HMRC has had the authority to withdraw a notice to file in certain circumstances. If HMRC cancels the requirement to submit a tax return, it may also remove any associated late-filing penalties.

This ensures that individuals who are incorrectly issued with a self-assessment return are not penalised unfairly.

However, taxpayers must check that they genuinely do not need to file before requesting withdrawal. If they do qualify for self-assessment, failing to file could lead to significant penalties.

How to Request the Withdrawal of a Self-Assessment Notice

To request withdrawal, taxpayers must:

• Confirm they no longer meet self-assessment criteria.
• Contact HMRC by phone or in writing to request the notice’s withdrawal.
• Await HMRC’s decision before assuming they are exempt from filing a return.

If HMRC agrees, the requirement is removed, and any penalties related to non-filing may be cancelled.

How We Can Help

At Lewis Brownlee, we assist clients in determining whether they need to file a tax return and handling withdrawal of self-assessment notices. Plus, we offer a free introductory meeting. We find this the best way of letting people meet us firsthand and find out how we can help. All before committing. That’s how confident we are that we can help. So, when you’re ready, we’re ready. Call us today and let’s see how we can partner in your tax success!

For professional tax advice, or any other accountancy-related concern contact us today.