Withdrawal of a self-assessment notice to file

A taxpayer can ask for a self-assessment notice to file to be withdrawn if they do not meet the self-assessment criteria.

This is important if the return would otherwise be late as penalties will be charged which could have been avoided.

HMRC will now also have the power to withdraw a notice to file and, in which case, it may cancel any penalty for failure to make a return.

This is effective from 2014-15.