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HMRC to review and rework some tax returns – without notifying agents

08 November 2018

The Chartered Institute of Taxation has reported that HMRC will review and rework up to 30,000 self-assessment returns for 2016-17 filed online where it considers that there is a risk that its tax calculator has incorrectly computed the individual’s tax liability. HMRC will commence this review on 19 November, and will send the individual but not their agent a new SA302 calculation where the liability has changed. The individual will have 28 days to pay any additional tax before interest and late payment penalties apply.

Any further amendments to returns that have been reworked in this way must be submitted on paper, not electronically. 

HMRC has stated that it will advise affected individuals to contact their agent if they have one. However, advisers may wish to alert clients to the possibility of receiving an amended calculation, and ask them to send a copy if they receive one. This will ensure that the adviser is aware of the amended tax position, and reduce the risk of the client omitting to make an additional payment or missing the opportunity to request HMRC to make a further amendment.


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