Historically, HMRC has operated a policy of accepting voluntary self assessment returns as valid.
However, in Duncan1, the First-tier Tribunal held that a voluntary return is not a 'return' for the purpose of TMA 1970, ss 8, 8A. Its view is that if it does not accept voluntary returns it would have to ignore the information sent and formally ask taxpayers to resend the same information, which would cause delays and inconvenience both to taxpayers and HMRC. The substantive issue in the Duncan case related to penalties for failure to comply with an information notice issued under FA 2008, Sch 36. For further discussion of this case, see A4.572.
Voluntary returns—retrospective legislation
To put the matter beyond doubt and confirm the long standing policy, legislation was introduced following the First-tier Tribunal decision to make it clear that voluntary returns are valid2.
The provisions apply where a person delivers a return without receiving notice under TMA 1970, ss 8, 8A or 12AA to do so, and HMRC treats the return as made and
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