INTM860530 | Tax Returns

Official agents who are Commonwealth citizens or citizens of the Republic of Ireland, and individuals whose activities are of a trading nature are required to make Self-Assessment returns. They should be set up within SA in the normal way.

Persons entitled to exemption are also required to make returns. The first time you need an SA return, set the case up in SA and issue a letter to explain that no entry is needed in respect of any income or gains that qualify for exemption. However exclude them from SA where it is clear from a previous return that any untaxed liable income, excluding official emoluments, is covered by personal allowances.