Hi Anne_marie,

don't lose sleep over this as you have suggested it is only a small amount. General for making a repair to a tax return used to be that you would send ina letter and corrections to the box numbers within 12 month of 31st January. I think that has now changed or will be changing to 12 months from date of submission (hmrc thought this would stop accountants from hanging onto all their clients' tax returns until the last moment!). The same rule applies to hmrc wanting to look into a tax return unless of course they beleive with good reason that something may be amiss (indeed for the reason of 'discovery' they can go back 20 years!).

First thing is work out what the best method for your husbandd is, mileage or actual expenses. As you know, if you claim mileage then you cannot claim capital allowances, car insurance, rfl, diesel/petrol. When you have worked that out, write to hmrc quoting his utr number and explain what has happened. This is self assessment and you were doing your best and they will be understanding about this, especially if you are giving them more tax for no effort on their part. The situation will be taht you have a higher tax burden (probably) and this extra tax will need paying and you will have interest to pay on the unpaid tax (which will probably be negligible).

Other things to claim, well the usual expenses that are wholly and exclusively expenses for the business, may include public liability, protective clothing, mobile phone, small tools and consumables, use of room as office etc.

Hope this helps and don't worry nobody is going to get locked up for this!

Rob