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Affidavit Of Non Filing Of Income Tax Return Template for England and Wales

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Key Requirements PROMPT example:

Affidavit Of Non Filing Of Income Tax Return

"I need an Affidavit Of Non Filing Of Income Tax Return to explain my failure to submit tax returns for the 2024/25 tax year due to extended hospitalization, including relevant medical documentation and correspondence with HMRC."

Document background
The Affidavit Of Non Filing Of Income Tax Return is commonly required when individuals need to formally explain their failure to submit tax returns to HMRC. It is particularly relevant in situations involving late filing penalties, appeals, or when regularizing tax affairs. Under English and Welsh law, this document must be sworn under oath and typically includes detailed explanations of circumstances, supporting evidence, and declarations of truth. It serves as a formal record of the taxpayer's situation and can be crucial in negotiations with tax authorities or during legal proceedings.
Suggested Sections

1. Title and Jurisdiction: Identifies document as affidavit and jurisdiction (England and Wales)

2. Deponent Details: Full name, address, and occupation of person making affidavit

3. Declaration of Truth: Standard declaration that contents are true to best of knowledge

4. Tax Year Statement: Specific tax year(s) for which returns were not filed

5. Reasons for Non-Filing: Explanation of circumstances leading to non-filing

6. Jurat: Formal closing including date, location, and commissioner details

Optional Sections

1. Income Details: Details of income received during relevant period when explaining income below filing threshold

2. Previous Communications: Details of any correspondence with HMRC when prior contact exists

3. Remedial Actions: Steps being taken to rectify situation when addressing current compliance measures

Suggested Schedules

1. Income Evidence: Supporting documents showing income levels

2. HMRC Correspondence: Copies of relevant HMRC communications

3. Medical Evidence: Supporting medical documentation if non-filing was due to health reasons

Authors

Alex Denne

Head of Growth (Open Source Law) @ tiktok³ÉÈ˰æ | 3 x UCL-Certified in Contract Law & Drafting | 4+ Years Managing 1M+ Legal Documents | Serial Founder & Legal AI Author

Relevant legal definitions




















Clauses















Industries

Income Tax Act 2007: Primary legislation governing income tax in the UK, establishing the framework for taxation of various types of income and filing requirements

Taxes Management Act 1970: Key legislation dealing with the administration and management of taxes, including filing requirements and HMRC powers

Finance Act (Current): Annual legislation that implements changes to tax law and may affect filing requirements and penalties

Commissioners for Revenue and Customs Act 2005: Legislation establishing HMRC's powers and responsibilities regarding tax collection and administration

Civil Procedure Rules Part 32: Rules governing the format and requirements for affidavits in England and Wales

Commissioner for Oaths Act 1889: Historical legislation still relevant for the proper execution and witnessing of affidavits

Statutory Declarations Act 1835: Foundational legislation governing the making of statutory declarations and affidavits

Self Assessment Regulations: Specific regulations governing the self-assessment tax system, including filing requirements and deadlines

HMRC Filing Requirements: Current HMRC guidelines and requirements for tax return filing obligations and deadlines

Limitation Periods: Time limits for tax assessments and legal proceedings related to non-filing of returns

Penalty Framework: Current penalty structure for non-filing of tax returns and related compliance failures

Record Keeping Requirements: Legal obligations for maintaining tax records and supporting documentation under UK tax law

Teams

Employer, Employee, Start Date, Job Title, Department, Location, Probationary Period, Notice Period, Salary, Overtime, Vacation Pay, Statutory Holidays, Benefits, Bonus, Expenses, Working Hours, Rest Breaks,  Leaves of Absence, Confidentiality, Intellectual Property, Non-Solicitation, Non-Competition, Code of Conduct, Termination,  Severance Pay, Governing Law, Entire Agreemen

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