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Posted Tue, 10 Dec 2024 17:03:05 GMT by johnhunter23
Hi, While I have never previously been required to file a self assessment return, after moving in with my Partner I now need to file a return for 23/24 due to the high income child benefit charge. Since registering for self-assessment, I have subsequently received communication from HMRC asking me to file returns for 20/21, 21/22 and 22/23, all of which show on my gateway when I log in as outstanding. Do I now, need to file returns for these periods even though the only one required is the 23/24 year? If i do need to file returns for these periods, will I now receive penalties for filing these late even though I was not even registered for self assessment in time to file these returns (nor had a requirement to do so)? Thanks
Posted Fri, 13 Dec 2024 10:03:36 GMT by HMRC Admin 20 Response
Hi,
You will need to contact HMRC to check why the notice to file the tax returns was issued and review if due Self Assessment: general enquiries.
If a notice is sent out late to file a Self Assessment tax return then you will be given 3 months and a week to file the Self Assessment before late filing penalties are charged. 
Thank you.

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