HMRC have a long-established practice of treating voluntary or unsolicited tax returns as if they are returns received following a notice to file. As a result of recent successful legal challenges, the government plan to put HMRC’s practice on a statutory footing. This article looks at HMRC’s current practice, why the changes are being made and what the changes mean for taxpayers.

HMRC’s existing policy

When HMRC receive an unsolicited self-assessment tax return they treat the return in the same way as a return received in response to a formal notice to file.