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Posted Fri, 07 Jan 2022 08:10:47 GMT by svitlana shaulko
I have three questions: 1. We've requested UTR for our 12 year old child on 3 January 2021 in order to submit her 2019-2020 tax return and pay tax. We have only received her UTR 11 months later in early December 2021 after chasing on the phone, by letters, chat etc. The UTR letter is dated NOVEMBER 2021. There was also a notice to submit the tax return for 2020-2021 in three months from 25 Nov 2021 (so 25 Feb 2021). When does the tax for 2020-2021 has to be paid if return can be submitted by 25 Feb 2021? 2. We've sent her tax return for 2019-2020 in April 2021 with a letter asking HMRC to issue the UTR and write it on our submitted return. This return was lost, on 13 Dec 2021 HMRC chat advisor said that he requested a search for it and that we should not send another return or write to them until we hear from in 10 days. This was 13 December 2021 and we are still awaiting for the response. It took 11 months to receive the UTR and I am worried that we may not hear back from HMRC whether they have found the 2019-2020 return anytime soon. What should we do? 3. If there is a 3 month deadline to submit the return after issuance of the UTR, then what is the deadline for tax payment after a person gets the UTR? UTR was received in Dec 2021, HMRC lost 2019-2020 return, but we need to pay the 2019-2020 tax, so what is the deadline? thank you
Posted Mon, 10 Jan 2022 14:46:06 GMT by HMRC Admin 17

1. The due date for any 20/21 tax is 31/01/2022.

You can submit the return by 25/02/2022

2. I would send another paper return now that you have the UTR

3. The due date for any 19/20 tax is 31/01/2021.

You may wish to appeal against any interest charged agent late payment, you can only do this after the return
has been received and processed.

Thank you.
Posted Tue, 11 Jan 2022 19:11:32 GMT by svitlana shaulko
Thank you very much for your response. Regarding point 1: do I understand correctly that the recent HMRC announcement allows to pay 20/21 tax by 1 April 22 with no late payment penalty but with interest accruing from 1 Feb 2022? Regarding point 2: Craig, an HMRC chat advisor said to me on the chat on 13 December 2021 at 19.45: "Please do not send us any further letters or returns for your daughter's record until we have written to you to advise if we have found the first tax return. " We have not received any letters from HMRC since. In the meantime HMRC Twitter advisor Steve said on 7 January 2022 that the first paper return will be eventually found and matched against the UTR using the name and address, however he was unable to give any timing. The HMRC letter dated 25 November 2021 requires to file a 20/21 return within three months (by 25 Feb 2022), Given that the UTR was issued in November 2021, am I correct to assume that the 19/20 return deadline should also be 25 Feb 2022? Should I wait for the HMRC letter (as advised by Craig) until, say, 15 February 2022 and then, if not received, to re-submit the first paper return? thank you
Posted Thu, 13 Jan 2022 14:45:00 GMT by HMRC Admin 26

Yes, there will be no late payment penalty if the amount is paid by 01/04/2022, however interest is due on any payment made after the deadline of 31/01/2022.

 would not wait to send another return as if we don't find the first, we are then even further on in terms of getting the return filed. The deadline may be 25/02/2022 for the 19/20 return however I can't be sure without viewing the account to see the actions taken.

Thank you.

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