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Hi All,

I am planning to apply for naturalisation. I am a director of a limited company. From 2011-2014, I operated a limited company and took less dividend and sal below threshold. Hence I did not have Self Assessment filed for that period as per TMA 1970, s7 (Tax Management Act).

I closed the company and started a new one in late 2014 and I have filed Self Assessment for 2014-15 and going to do in 2016.

Form AN - Page 31 - Supporting Documents - requests the Most recent HMRC statement of account

In Guidance notes - Section 1.48-50 states - we need to submit statement of account (Missing the "most recent" word).

I take it the "Statement of Account" is for that financial year only. Will the latest "Statement of Account" alone be enough? I am also planning to get a letter from the account for those 3 years where I have filed corporation tax returns. Will this be sufficient?

Please help

Thanks.

(Up to) 10 years evidence of obligations to HMRC having been fulfilled is now required;
as per new requirement.

noajthan wrote:(Up to) 10 years evidence of obligations to HMRC having been fulfilled is now required;
as per new requirement.

What documents can be used as evidence of obligations to HMRC? Would it be enough to provide Sa302's in place of self assessment statement of account?

noajthan wrote:(Up to) 10 years evidence of obligations to HMRC having been fulfilled is now required;
as per new requirement.

Thanks for the response. Does it mean I have to file Self Assessment even though I do not have to as per the law at that time. My accountant sent me a link showing this law

http://www.accountancy.coop/informed/20 ... x-returns/

Should I still file a self assessment for the old years and pay penalty before applying for BC?

THanks

Rash_mash wrote:

noajthan wrote:(Up to) 10 years evidence of obligations to HMRC having been fulfilled is now required;
as per new requirement.

Thanks for the response. Does it mean I have to file Self Assessment even though I do not have to as per the law at that time. My accountant sent me a link showing this law

http://www.accountancy.coop/informed/20 ... x-returns/

Should I still file a self assessment for the old years and pay penalty before applying for BC?

THanks

Its not about HMRC requirements, its about fulfilling HO requirements in order to naturalise. (Don't expect holistic and joined up thinking).

I'm referring to this in the AN guide - as you noted it does not say "most recent" (and for employees it mentions going back up to 10 years):

If you do not pay income tax through PAYE you must demonstrate that you have discharged your obligations towards the H.M. Revenue & Customs, by attaching a Self Assessment Statement of Account

https://www.gov.uk/government/uploads/s ... e_2016.pdf