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.
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- October 22, 2018 at 7:44 pm #479500
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 #479677I 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 #483602Thank you very much for your reply 🙂
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