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Directors and tax returns

Directors whose earnings are fully taxed under PAYE and who have no other tax obligations need no longer complete a tax return, HMRC decided in January 2019.

HMRC may still issue a notice to file under Taxes Management Act 1970 s8. If the director has no taxable income other than that fully taxed under PAYE, the director may ask for the notice to be withdrawn.

This change of practice was disclosed in HMRC Agent Update 69 [19.01]

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