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Posted Tue, 02 Jan 2024 17:11:41 GMT by
I have a client who will be making a voluntary disclosure under the Let Property Campaign as they have received a number of years rent without declaring it. We'd want the disclosure to cover the years to 2021/22, but submit a SA return for 2022/23. They aren't registered for Self Assessment - can we just submit an SA1 as normal? If so, do we state that a return is due because they are receiving income from property from 06/04/22 on the basis that the years prior to that will be covered under the voluntary disclosure? Could this adversely affect the outcome of the disclosure in any way? Thanks
Posted Wed, 10 Jan 2024 11:38:43 GMT by HMRC Admin 20 Response
Hi David Smith,
Yes, put the start date as 06/04/22 so that returns are not issued for the years dealt with under disclosure.
Thank you.

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