dhj58

Thanks for your reply. Since posting this question I did manage to get through to SA General Queries on a webchat. The advice received was that I did need to submit a return with a form SA107, so I have done so.

You can amend the return within your personal tax account. Click on "Self assessment" then on the page that comes up "More details about your Self Assessment returns and payments". On the next page click on "Amend Self Assessment return for tax year 2023 to 2024"

If a question doesn't apply to you the answer should be left blank. There's no need to enter a zero. Just put your PPF data in the box for private pensions.

Although a whole list of people can't file online with the HMRC system, it can be achieved using commercial software. I only looked at this recently because I assumed that it would be expensive software licences to be used by advisers, but found that some of that on offer allows you to file where you need to use forms not supported by HMRC's online system. The one I selected and used to file a retun today cost less than £20 for the year.

Does receipt of a taxed interest payment from an estate of a deceased person prompt a requirement to compete an annual personal tax return if there is no other reason to do so and no further tax is due? The HMRC self assessment criteria checker is not clear on this point unless such payments fall into the category of "income from a trust". Can anyone clarify the position on this please?