How do I stop a self-assessment requirement?
Answered 17 March 2026
How to Stop a Self-Assessment Requirement
What the law says
Under TMA 1970, s.8B, HMRC has the power to withdraw a notice to file a Self Assessment tax return — either at the request of the individual or on HMRC's own initiative.
The time limit for requesting withdrawal is 2 years beginning with the end of the year of assessment (or a period agreed between HMRC and the customer). For partnerships including one or more companies, the 2-year period runs from the end of the relevant period in respect of which the return was required.
This withdrawal mechanism applies to:
- 2012-13 and subsequent tax years for individuals and trustees (and most partnerships)
- Relevant periods beginning on or after 6 April 2012 for partnerships that include one or more companies
If a determination is already in place, or a tax return has already been received, the notice cannot be withdrawn.
HMRC guidance / practice
Who can request withdrawal: An individual, partnership or trustee can request that HMRC withdraw a notice to file. HMRC will grant the request when it accepts that it is not necessary for that person to file a return.
Effect on penalties: If HMRC agrees to withdraw the notice, any late filing penalties already charged for that return will be cancelled.
SA criteria: HMRC will assess whether the individual still meets SA criteria (set out in SAM100050 and SAM100060) before agreeing to withdraw. Common criteria requiring SA include: self-employment, untaxed income of £2,500+, savings/investment income of £10,000+, capital gains, being a company director, or income over £50,000 with Child Benefit claimed.
Practical process: From April 2015, records can be made dormant automatically using the HMRC function 'Request Removal from SA' (RRSA). For manual action, HMRC staff follow the Action Guide at SAM120116.
After withdrawal — ongoing obligations: Once a withdrawal notice (SEES letter SA832) is issued, the customer still has 6 months from the end of the year of assessment, or 30 days from the date of withdrawal (whichever is later), to notify HMRC if they are in fact chargeable to tax for that year. Failure to do so may result in a failure-to-notify penalty.
Practical example: A person who no longer meets SA criteria (e.g. trading income falls below the £1,000 trading allowance) can request HMRC withdraw the notice to file for that year. If they do not expect to exceed the threshold in future years, they can opt out of SA permanently.
In summary: To stop a Self Assessment requirement, you (or your agent) should contact HMRC and request withdrawal of the notice to file under s.8B TMA 1970, within 2 years of the end of the relevant tax year, and provided no return has already been filed and no determination is in place. HMRC will agree if you no longer meet the SA criteria.
Citation sources
Where the customer has received a withdrawal notice (SEES letter SA832), they will have 6 months from the end of the year of assessment or 30 days, beginning with the day after the day on which the notice was withdrawn, whichever is the later, to notify HMRC that they are chargeable to tax for that year. If notification is received after the period stated above, it will be a failure to notify case and the customer will be liable to a potential failure to notify penalty under Sch. 41 FA08. Furthe
Stanley has employment income from his full time job but also runs a small advertising business in his spare time. Depending on other commitments Stanley can spend varying amounts of time working on the business and year on year his gross income is either just below £1,000 or just above £1,000. Stanley will have to work out his gross income every year to determine whether he needs to complete a self-assessment return. If Stanley’s gross income is: • no more than the £1,000 allowance he will auto
Under the self assessment (SA) regime anyone sent a notice to file an SA tax return is required to complete and file an SA tax return. An individual, partnership or trustee can request that we withdraw a notice to file an SA tax return. We can decide to grant this request when we accept that it isn’t necessary for that person to file an SA tax return. If we agree to withdraw the obligation to file an SA tax return then any penalties for failing to file the SA tax return on time will be cancelled
The period during which a customer may request the withdrawal of the notice to file is 2 years beginning with the end of the year of assessment, or a period agreed between HMRC and the customer. For partnerships which include one or more companies, the withdrawal period is 2 years beginning with the end of the relevant period in respect of which the return was required by the notice under Section 12AAA. For other partnerships, the period is 2 years beginning with the end of the year of assessmen
This also applies from 6 April 2012 onwards for partnerships which include one or more companies for a relevant period beginning on or after 6 April 2012, and for any other partnership in respect of a return for a year of assessment beginning on or after 6 April 2012. For information, the ‘relevant period’ will generally be the period that the partnership makes up its accounts to which ends in the tax year of assessment. For example, filing dates for partnerships which include one, or more, comp
A person is liable to a penalty where they fail to deliver a return or other document, see CH61180, by the filing date. The filing date for a return or other document is the date by which it must be made or delivered to HMRC. The person needs to file the return or other document by the date specified in the legislation. The filing date depends on the relevant legislation for each specific tax or duty, see CH61180. Where we agree to withdraw a notice to file a self assessment tax return on reques
PART 11 Administration, enforcement and supplementary powers Assessment and returns HMRC power to withdraw notice to file a tax return 169 1 Section 8B of TMA 1970 (withdrawal of notice under section 8 or 8A) is amended as follows. 2 In subsection (2) for the words from “the person” to the end substitute “ HMRC may withdraw the notice (whether at the request of the person or otherwise) ” . 3 In subsection (3) for “no request may be made” substitute “ the notice may not be withdrawn ” . 4 In subs