Taxes Management Act 1970 section 8B

Withdrawal by HMRC of notice to file under section 8 or 8A

Section 8B deals with HMRC's power to withdraw a notice requiring an individual or trustee to file a self-assessment tax return, including the time limits, conditions and procedures that apply.

• HMRC can withdraw a notice to file a tax return within 2 years of the end of the relevant tax year (or longer in exceptional circumstances), whether the taxpayer requests it or not.
• A notice to file cannot be withdrawn if the taxpayer has already submitted the return or if HMRC has issued a determination of tax due in the absence of a return.
• HMRC must formally notify the taxpayer of the withdrawal, specifying the date on which the original notice to file is withdrawn.
• Withdrawing a notice to file does not stop HMRC from issuing a fresh notice to file for the same tax year, and the withdrawal notice can also cancel any late filing penalties that have arisen.