SAM121010 – Returns: individuals returns: acknowledging returns: individuals

Offices are sometimes asked to acknowledge receipt of tax returns. The response to such a request is that, unlike with payments, it is not HMRC policy, and there is no statutory obligation, to acknowledge returns.

HMRC wishes to concentrate its available resource in an effort to ensure that all returns are logged correctly, when received, and therefore receipts will no longer be issued for SA returns delivered, either by post or hand, to HMRC.

There are two main reasons why HMRC does not acknowledge returns

• The acknowledgement of the physical receipt of the return is of very limited value if, in subsequently processing the return, you discover that it is unsatisfactory
• The taxpayer is advised of the details arising from the return either in a Tax Calculation or a Statement of Account

If you receive a written request to acknowledge receipt of a return you should respond briefly explaining why HMRC does not do so.

In all cases where the taxpayer or agent encloses with the return a stamped, self addressed acknowledgement, you should return it to the taxpayer or agent with a letter briefly explaining why HMRC does not issue acknowledgements.

General requests for acknowledgement of all returns, for example from an agent, should be refused.

If asked to acknowledge receipt over the phone or at an HMRC Enquiry Centre you should

• Explain that it is not HMRC policy to acknowledge returns and briefly say why
• Explain, where it is known a Tax Calculation or Statement of Account will go out within the next two to three weeks, that this will constitute an early acknowledgement