jejd68

Hi, Through my accountant I submitted a tax return for 2022/23. I am a £100,000 plus earner but I also self-assessed because I needed to claim higher rate on pension contributions - I had done so for a number of years. I just discovered that HMRC removed me from self-assessment for 2023/24 although I didn't ask them to. This is most frustrating as I still need to file a return. My accountant says he can still submit a return but it will be unsolicited and possibly suffer delays in processing because there is a significant repayment due to me. Please advise? As you will please appreciate, I don't want to spend precious time filling in more forms or making long phone calls (or paying my accountant to make them), just to get my self-assessment record reopened - I didn't ask for it to be closed in the first place. Is there a quick fix? Many thanks, JEJD

Thank you for your reply. With respect, the requirement to notify a liability to capital gains tax for any person for self-assessment purposes (including a Trustee) is enshrined in TMA 1970 para 7 part 1. However, FA 2019 Schedule 2 part 2 para 18 clearly states: "18 (1) A person is not required to give a notice under section 7 of TMA 1970 merely by reference to a chargeable gain accruing on a disposal if— (a)the person delivers a return under this Schedule in respect of the disposal, and (b)the return is delivered before the end of the notification period within the meaning of that section." So the legislation itself seems unequivocal and I can dispense with the need to self-assess if I report the gains via a 60-day report but yet you are saying I must ignore it. Please confirm. Thanks. 

Name removed admin .

Dear/Ms, I have just spoken with one of your colleagues via the trusts helpline but I'm still none the wiser! I am a trustee about to register a trust for the TRS. The trust has 2 residential property gains to report at dates which would require a 60-day CGT report. PPR is in part due to the trustees. The reports are late but that's not the issue causing the problem. The TRS requires me to declare the trust as either taxable or non-taxable. If it's taxable the Trust will receive a UTR and be registered for SA900 Trust and Estates Tax Return i.e. self-assessment. However, this will mean filing a CGT report for each disposal AND including it again on a tax return. The trust has no other income or gains to report so, why cannot it be considered non-taxable so only a URN is generated and the reporting can be done solely via the 60-day reports. The tax position will be the same. It would seem unfair to have to report twice which is not the case for individuals if they have no other reason to self-assess. PPR can be claimed on the 60 day report so why do I also have to pay for an accountant to submit an SA900/SA905 too if I've already filed and paid via the 60 day route? You colleagues said I needed to but couldn't really explain why and wouldn't comment on the interaction with the CGT reports. Please clarify. Many thanks, JEJD

Although I'm grateful for your reply; with the greatest respect it hasn't answered my question. I wasn't talking about the submission of the company tax return I was talking about the additional information form in advance of the CT600 et al. So, to reiterate my query - can my accountant submit an R&D additional information form on our behalf via their Agent Services Account without being associated with the R&D claim or being regarded as an R&D agent/adviser? Thanks,

We are required to complete an additional information form for an SME R&D claim for our year ending 30/9/22. Our corporation tax agent is not involved in our R&D whatsoever - it's all in-house. All they do is pop our R&D figures on our return and submit it on our behalf. They are simply accountants with no R&D knowledge. They said that it is unlikely that they will be able to submit the form on our behalf via their 'agent services account'(?) as HMRC will assume that they are our agent for R&D and are thus involved with the claim in some way - is this true or can they still submit the form on our behalf without being associated with the R&D claim itself? Thanks,