No reasonable excuse for misunderstanding HMRC’s letter:If HMRC write to you saying that you no longer need to complete a self-assessment tax return what does that actually mean? The taxpayer in A Hussain v HMRC [2025] UKFTT 546 (TC) (19 May) argued that it meant that he never had to fill in a tax return again irrespective of whether or not he had a liability to pay tax in a subsequent year and that any future tax liability would be dealt with by his employer via PAYE.
Not surprisingly the FTT did not accept that this belief constituted a reasonable excuse for not declaring rental income from property. It accepted that taken on its own the first paragraph of the HMRC letter: ‘based on the information you gave us that was the last year that you needed to send us a return’ might have been...
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No reasonable excuse for misunderstanding HMRC’s letter:If HMRC write to you saying that you no longer need to complete a self-assessment tax return what does that actually mean? The taxpayer in A Hussain v HMRC [2025] UKFTT 546 (TC) (19 May) argued that it meant that he never had to fill in a tax return again irrespective of whether or not he had a liability to pay tax in a subsequent year and that any future tax liability would be dealt with by his employer via PAYE.
Not surprisingly the FTT did not accept that this belief constituted a reasonable excuse for not declaring rental income from property. It accepted that taken on its own the first paragraph of the HMRC letter: ‘based on the information you gave us that was the last year that you needed to send us a return’ might have been...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
