Historical spouse errors

A married couple has a jointly owned rental property. The husband however has declared all rental profits on his own Tax Return. The wife has never completed a Tax Return. Both are 20% taxpayers. Does a 20 year disclosure need to be done for the wife, or would this constitute a reasonable excuse and be limited to 4 years? For the husband, will this mean there is a limit of claiming back overpaid tax for 4 years as an overpayment relief claim?

Hi,
Given that there is no tax loss to HMRC we would suggest that it will not be necessary to make a disclosure and you will only need .to correct your tax returns for in date years.
For yourself that would mean making claims to Overpayment Relief from 20/21 and the other party should submit tax returns with their share of income for the same and future tax periods.
Thank you.