Trust Registration Service - CIOT and ATT comments

26 Oct 2017

For more information about each Exclusion please see Self Assessment: Individual Exclusions for online filing ‚ 2016/17; this includes further information for filing paper returns and claiming reasonable excuse. Further to the newly identified Exclusion cases ‚ if a taxpayer filed a 2016/17 return online or in paper prior to the updated calculation going live on 23 October 2017 or files a return online or in paper after 23 October 2017 with an incorrect tax liability, HMRC are committed to identify where the tax liability is incorrect and issue a correct calculation.

If you are unable to file a clients‚ SA tax return online please use the form at Self Assessment: reasonable excuse for not filing return online. This form is specifically for agents who have had a problem submitting an online tax return after the paper return deadline of 31 October 2017. Agents should send this form with the paper tax return to avoid a penalty.