HMRC are sending letters and e-mails to delivery drivers who they believe may need to register for Self Assessment in 2023-24. 

Delivery van

The letters and e-mails state that HMRC has information to suggest that the recipient was contracted to carry out deliveries between April 2023 and April 2024, for which they were not paid via Pay As You Earn (PAYE).

This means that affected individuals may need to Register for self-assessment and submit a tax return for 2023-24 if they earned more than £1,000 from self-employment.

HMRC highlight that:

  • Although the 5 October 2024 deadline to register for the 2023-24 self-assessment period has passed, registering is still necessary to obtain a Unique Tax Reference (UTR). This enables a tax return to be submitted.
  • If tax is owed for the year ending 5 April 2024, it must be paid by 31 January 2025 to avoid interest being charged. Tax can be paid as soon as a UTR is available: it is not necessary to wait until the return is submitted.

Where an individual has not registered for Self Assessment and declared their income for previous years, they may need to make a Disclosure.

HMRC warn that if the taxpayer does not register for self-assessment and submit a tax return, they may carry out checks. If it is found that the individual Should have been registered, this may affect the level of Penalties charged.

Useful guides on this topic

Do I have to file a tax return?
When does an individual need to file a tax return? In what circumstances do HMRC need to be notified that a tax return is required?

Registering for Tax: Self-employment
You are self-employed or have started working for yourself, what do you need to do now? How to register for tax. When do you pay tax? What records do you keep?

Record-keeping & tax: What, how and until when?
How long do you need to keep your books and records for tax? Record-keeping for Income Tax (IT), PAYE, Capital Gains Tax (CGT), VAT and Corporation Tax (CT). What if you lose your records?

Failure to notify chargeability to tax
What is failure to notify chargeability to tax? What happens if you fail to notify HMRC about your taxes? What penalties apply for failing to notify HMRC that you have a tax liability?

Penalties: Failure to Notify
What tax penalties apply if you fail to notify HMRC that you are chargeable to tax? Can they be appealed or reduced?

HMRC Tax Settlement Facilities 2024-25
HMRC provides special tax settlement facilities and opportunities to allow taxpayers to notify undeclared income or gains over a range of different taxes. Facilities are provided via special links to enable taxpayers to settle unpaid taxes.

External links

ICAEW: HMRC contacts self-employed delivery drivers

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