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Posted Sat, 27 Jan 2024 22:20:34 GMT by
On behave of my sister. My sister arrived UK on Dec 2022. After checking SRT she would be non UK resident for the tax year. I helped my sister to apply self assessment to request UTR on 5 Oct 2023 but in vain. She had not got the UTR. She had little foreign income from saving intersted (less than GBP50) within this period (Dec2022 to Apr2023) (She got no any income from the UK). 1. Does she require to submit the self assessment tax return this year? 2. As I think she would complete the tax return, I have RE-apply self assessment to request UTR that with the reasons of split year treatment today because it is only just few days left for the tax return. If under these conditions that cause late application, would it cause penalty? 3. Since I have RE-applied the self assessment SA1 for her today, in the condition if she does not require to submit the tax return, can I withdraw it?
Posted Fri, 02 Feb 2024 08:49:43 GMT by HMRC Admin 25
Your sister can check if she needs to file a tax return here:
Check if you need to send a Self Assessment tax return.
If she has now received the UTR but does not meet the criteria she can submit a request to close the Self Assessment record.
If she needs to file the tax return as the 2022/23 tax return will be issued late she will have 3 months a week to file the tax return before late filing penalties charged.
The original payment date 31 January 2024 would still apply so if a payment is due and paid late interest and late payment penalties may be charged. If she receives a penalty she can appeal:
Check when to appeal a Self Assessment penalty for late filing or late payment
Thank you. 

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