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No filing of tax return

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › No filing of tax return

  • This topic has 2 replies, 2 voices, and was last updated 6 years ago by thnguyen.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • October 22, 2018 at 7:44 pm #479500
    thnguyen
    Member
    • Topics: 15
    • Replies: 9
    • ☆

    I was revising taxation using BPP revising booklet for 17/18

    In the first section, question 19, page 7, they asked “Daljit received HMRC’s notice to submit his self-assessment tax returns for the year 2017/2018. He did not submit the return by the due date.

    What can HMRC do to collect any taxes owing in respect of Daljit’s unfiled return?

    A. Start a compliance check into the return.
    B. Make a determination.
    C. Raise a discovery assessment.
    D. Offer an internal interview.”

    After finishing the exam, I went to answer section and check, BPP’s answer is “A. Start a compliance check into the return”.

    However right down below, they contradicted themselves with Examiners’ comment stating that, and I quoted “However, the correct answer (a determination) was the second most popular choice.[…] Realising that a compliance check by its very nature involves a submitted return could have easily ruled this option out.”

    I feel like the comment is more sensible, however I’m not too sure if a determination is a correct answer. If possible I would love to hear more from this question. Thank you very much for reply to this threat.

    October 24, 2018 at 5:47 pm #479677
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    I think B – make a determination assessment – is the right answer with the Examiners comment you quote then making sense

    November 2, 2018 at 3:50 pm #483602
    thnguyen
    Member
    • Topics: 15
    • Replies: 9
    • ☆

    Thank you very much for your reply 🙂

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