Incomplete Tax Returns

System

I would like a bit of advice from all you experienced members in practice. My partners cousin has asked me to fill in his tax return as a favour. I'm beginning to regret agreeing to do it!!!
He became self employed in Sept 05, but he does not have a p45 from his last employment, and he says he hasn't got his payslips either. He has been chasing his old boss up for the p45, but he hasn't received it yet. I know I have to fill the employment pages in as he was an employee until Sept 05, but I haven't got the relevant information. What do I do? I'm presuming that the revenue must have details of his tax paid from the end of year P14's. Do I just send an incomplete Tax Return with a note explaining that he was in employment but he was never given a p45, and giving the employers name and address?

System

Re:Incomplete Tax Returns

That is exactly what I would do. Just make a note in the Tax Return and give them as much detail as you possibly can.

System

Re:Incomplete Tax Returns

Try getting the info another way round - get them to phone their local tax office and ask for a copy of their P45 - or you could if you hold a 64-8

Claudia

System

Re:Incomplete Tax Returns

Yes, I suggested that he phones his tax office last week, but him being a bricklayer he hasn't got round to it yet. I told him he MUST do it today.

Claudia- if he doesn't get the info in time would you suggest just giving them as much info as possible, but writing in the notes that there was no p45 available?

System

Re:Incomplete Tax Returns

Yes with lots of explanations - the only problem beng is that if you want them to calculate the tax, the return must be in by 30.09.06 - Saturday

otherwise you have to calculate the tax, which you cant do without the P45 - so I think either do it quick or get the info by hook or by crook!

Claudia

System

Re:Incomplete Tax Returns

If you send it a tax return with missing information, with notes in the white space, the chances are the Revenue will reject it as incomplete ! So you will have the return back in about a month !

If you have no access to internet submissions, which will calculate the tax for you and also give you until January 2007 to obtain the P45, I suggest that you 'guess-timate' at the gross pay and tax figures. Submit the tax return, but make sure you tick the box saying 'provisional figures' have been provided, and then explain the the white space the reasons.

I would then send a 64-8 (agent authorisation) together with a letter asking for a copy of the P45. On receipt, submit a revised employment page. (make sure you do that before 31 Jan)

I think that you will find that phoning the Revenue, they will not provide the information over the phone, they are not allowed to. Try asking them to fax it to you, sometimes the person you speak to does not follow the rules to the letter and faxes you the information (10% of the time !)

Any further questions ask !

Robin Stride FMAAT (Membership 412)

System

Re:Incomplete Tax Returns

Thanks Robin
Can I just clarify - If I submit by internet will HMRC still calculate the tax even if it's after 30 September?
That could be an option worth considering if we don't get the information in time.

System

Re:Incomplete Tax Returns

Yes confirmed....

Tax returns filed on line, the Revenue will still do the tax calculation upto 30th December 2006.

Note 30th !!!

Once you have entered all the details, the calculation page comes up imediately !

I know that this does not relate to this case, but if you have an employed individual, and they have underpaid tax for 2005/2006 that they wish to code in to their 2007/2008 tax code rather than paying a cheque on 31.01.07 then the return has to be into the revenue by 30th September, or again if you do it online 31st January 2007.