I have a client who has given me their paperwork, which contains details of their NHS pension and employment etc, and a notice to file a tax return. He was Self employed in the 2010-2011 period, but not the 2011-2012 (well didn't have an income from this).
I have 2 questions really, scenario one: if he isn't planning on doing his self assessment work, then does he need to file a return?
Scenario 2: what if he doesn't have income this year from his self-assessement but may do in 2 years time, does he need to file the return then. or does he need to tell hmrc that he hasn't bee self employed in that tax year.
OMG, I am overthinking this aren't I!, hopefully I've made sense! but I'm confused why he wants a return done and not carried out any self assessment work in the period.
If he has received a notice to file a tax return he must submit one irrespective if has any self employment income or not.
If he wont have any income that isnt subject to tax at source for a couple of years then he may wish to inform HMRC that he hasnt any income that isnt taxed so doesnt receive a notice in the next couple of years and when he does receive self employment income to re-register for self assessment.
He will have automatically received a notice to do a tax return if he is registered for self assessment unless he has informed HMRC to remove him from self assessment.