HM Revenue & Customs to review and rework some 2016-17 self-assessment tax returns following error

The Chartered Institute of Taxation (CIOT) has warned that HM Revenue & Customs (HMRC) is to review and potentially rework as many as 30,000 self-assessment tax returns that were filed online for 2016-17 owing to concerns that its tax calculator may have wrongly computed the tax liability.

The review will begin on 19 November 2018 and HMRC will provide a new SA302 calculation where that individual’s liability has changed. However, it will not provide a copy to that individual’s agent or accountant.

Anyone receiving a new SA302 should pass this to their agent or accountant to ensure they are paying the correct amount of tax.


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