Enabling letters

From Taxation Interventions Register

THIS IS THE TEXT OF THE ENABLING LETTER, PLEASE CLICK ON THE DISCUSSION TAB AND LEAVE DETAILS OF THE TYPE OF CLIENT (TRADE, TURNOVER, ETC) FOR WHOM YOU HAVE RECEIVED THEM.

We have recently sent you a 2006 return or a Notice to File, to be submitted please before 31 January 2007.

It is part of our job to check the tax returns you send us are complete and correct. Sometimes we make enquiries to check if a return is accurate.

Currently, most of our enquiries result in extra tax being payable, because we find that people have understated their business turnover, or claimed expenses which are not allowable. When this happens, we may charge interest and penalties on the extra tax for the year of the enquiry, and in some cases for earlier years too.

If the information on your return is not complete and correct this could happen to you. I am enclosing a help sheet to help you to avoid common errors.

This letter is not an enquiry, but we want to stress the importnce of your taking special care in completing the self-employment pages of the tax return. Even though you may employ an agent, you are the person ultimately responsible for the accuracy of your return.

You can avoid interest and penalties by:

• reading the enclosed guidance before you complete your 2006 return
• making sure you include all your business income
• making sure you claim only actual business expenses
• being sure you have sufficient records to support both income and expenses
• ensuring you submit your return by 31 January 2007 and paying any tax due on time

Our Internet service at http://www.hmrc.gov.uk/sa/forms/net-05-06.htm also has information on completing and sending in your Tax Return.

There is space on your return to explain any unusual figures. If you filed your return over the Internet, we have already checked, before we sent you this letter, any extra information you have given us there. We also check this kind of information in every case, including returns sent in on paper, before we open an enquiry - so it is always helpful to include the information.

We are sending a copy of this letter to the agent shown as acting for you, and you may wish to discuss this letter with them. We will also be pleased to help if you call us on the number shown at the head of this letter.

To help us improve customer service, please quote our reference number and provide a daytime telephone number in any correspondence.