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  • Back dated self assessment

    A student has recently registered a side hustle from 6th April 2023. He's been asked to submit a return for tax year 2022-23 with a deadline of 3 months to submit it. Why would he be asked to submit for the year before he registered. Should he just fill in a nil return? Is there a risk of a fine for late submission or does the 3 month deadline on the letter over ride that?