5 April 2022
Section 34A TMA 1970 sets out the time limit for making a Self Assessment. Customers have 4 years from the end of the tax year to make and deliver a tax return. It makes clear this does not apply when other statutory time limits apply. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
The guidance given to the SA processing office indicates that no out of date returns will be processed.
Return for out of date year not captured by relevant 5 April
The action required where returns for out of date years have not been captured in LDC by the relevant 5th April is as follows, and you must record all the actions you take by selecting the SA Note (Individual return for out of date year (xxxx) (details of action taken)) from the SEES Notes Paster.
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Primary area of interest Law360 (February 23, 2021, 2:34 PM EST)