EM4623 - Penalties: Failure to Make a Return: All Years: Unsolicited Returns

Sometimes a return may be received which was not required by a notice to file, or a return containing a notice to file, see SAM121140 and SAM122090. A voluntary return can either be a paper return or a return filed online.

If a notice to file, or a return containing a notice to file has not been given, but a voluntary return is made and delivered to HMRC, a late filing penalty cannot be charged as the voluntary return cannot be delivered late where there is no notice to file, see EM1505.

Where what appears to be voluntary return has been received you should check that

• it is a voluntary return that is wholly for a period/year where we have not issued a notice to file or a return containing a notice to file, and
• what you have received is not intended to be an amended earlier or later periods/years return.

If on examination there are doubts that what you have received is not intended to be a voluntary return for the relevant year or period a notice to file, or a return containing a notice to file, for the year should be given and followed up in the usual manner. This approach should also be adopted where exceptionally the voluntary return is not acceptable for any reason.

Where a return containing a notice to file, was given but a different return form comes back, the form may be accepted provided it is free from defects and clearly relates to the correct year/period.

Where we have issued a notice to file or return containing a notice to file, late return penalties should be considered by reference to the date of the notice and the relevant filing date.