Receipts for Self Assessment returns - 'Reasonable Evidence'

On 5 December 2005, HM Revenue & Customs (HMRC) confirmed that Enquiry Centres would no longer be able to issue receipts for Self Assessment returns delivered by hand to local offices, as the department wished to concentrate its available resource in an effort to ensure that all returns are logged correctly, when received. This remains the case for 31 January 2009.

The professional bodies reluctantly accept HMRCs resourcing issues, but in view of the legal deadlines for filing of tax return forms and consequences of delays, taxpayers and agents nevertheless have a need for evidence of delivery. It is also essential, in view of the repercussions arising from the issue of an incorrect penalty notice.

Following feedback from agents, HMRC have accepted that mistakes may still be made, and therefore issued guidance to their staff that, in the event of an agent challenging a penalty notice on the basis that the return had in fact been lodged, they should accept any reasonable evidence the agent has that the return was filed on time. Experience over the past few years suggests that this has worked well and HMRC is happy to refresh that guidance for 31 January 2009.

In order to satisfy the requirement for 'reasonable evidence' to be held by the agent, the professional bodies recommend the following:

that each batch of returns to be hand delivered to HMRC should be accompanied by a list, date stamped for the relevant date of delivery, and listing the name and the Unique Taxpayer Reference of each return in the batch
that each entry on the list should be checked back to the returns by a senior member of staff (for example, a manager), and this individual should sign the list to indicate that this has been done
that in all firms other than sole practitioners, each list should then be checked and countersigned by, for example, a Partner
that a sole practitioner should mark the items clearly as having been checked, and sign to this effect
that a copy of the list (signed and dated) should be retained in case of subsequent problems
that a copy of the signed and countersigned list should also be attached to each batch of Returns handed in at HMRC Enquiry Centres

HMRC is happy to reconfirm our previous message via the Working Together Steering Group that the 'audit trail' generated above will normally be accepted as 'reasonable' evidence of delivery.

Members should also be aware that Royal Mail offers an online 'Track and Trace' facility with its special and recorded delivery services. HMRC recommends that returns be filed by Internet, as this enables electronic receipts to be issued automatically.