Withdrawing a notice to file a Self Assessment return - ATT comments

The ATT comments, sent to HMRC on 16 August 2012, on a proposal to introduce a statutory power allowing HMRC to withdraw a previously issued notice to file a personal, trustee or partnership SA return and to cancel any penalty for failure to make such a return, where it is appropriate to do so. HMRC aim to ensure that only those people whose circumstances make the income tax Self Assessment (SA) regime appropriate are included in the requirement to file returns.