HMRC One to Many Letter - Gas Safe Engineers – obligation to register for Self Assessment
HMRC have recently sent a letter to a number of individual taxpayers who are registered as engineers on the Health and Safety Executive (HSE) Gas Safety Register but who are not registered for Self Assessment (SA) or employed under PAYE. The letter informs them of their obligations and asks them to check if they meet the requirement to register for SA and then to register if they need to and declare any income received. A copy of the letter is provided below.
If they should have registered for SA and declared income for previous years and haven’t done so, the letter explains that the person may need to make a voluntary disclosure. The CIOT has produced guidance for its members assisting clients who may have additional tax liabilities to disclose to HMRC – see Assisting clients with making disclosures to HMRC - guidance for CIOT members. It explains the different processes through which taxpayers can make disclosures and explains that members should choose the disclosure service which is most appropriate for their client’s circumstances given all the issues to be corrected and the reason(s) why the inaccuracy(ies) occurred.