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

An Affidavit Of Non Filing Of Income Tax Return is a sworn legal statement that formally explains to HM Revenue and Customs (HMRC) why you failed to submit required income tax returns for specific tax years. This document carries significant legal weight as it is made under oath before a Commissioner for Oaths, making false statements a criminal offence. You will typically need this affidavit when facing late filing penalties, pursuing appeals, or working to regularise your tax affairs with HMRC.

When do you need this document?

You require this affidavit in several critical situations involving your tax obligations. Most commonly, it becomes necessary when HMRC has issued late filing penalties and you need to demonstrate reasonable excuse for non-filing. The document is also essential when you discover missed filing obligations from previous years and wish to voluntarily disclose these to HMRC. Legal proceedings involving tax matters often require this sworn statement to establish your position formally. Additionally, if you are involved in bankruptcy proceedings, divorce settlements, or immigration applications, authorities may request proof of your tax filing status. The affidavit serves as formal evidence that can support your case in tribunal hearings or judicial reviews of HMRC decisions.

Key legal considerations

The affidavit must contain specific elements to be legally valid and effective. Your statement of truth must be comprehensive, covering all relevant circumstances that prevented filing. The reasons for non-filing must be substantiated with supporting evidence where possible, such as medical records, correspondence, or financial documents. You must declare the specific tax years affected and confirm whether any income was received during those periods. The document should address any steps taken to remedy the situation and your current compliance status. Remember that making false statements in a sworn affidavit constitutes perjury, which carries serious criminal penalties including imprisonment. Ensure all information is accurate and complete before swearing the document.

Legal requirements in England and Wales

Under England and Wales law, your affidavit must comply with Civil Procedure Rules Part 32 regarding format and content requirements. The document must be sworn before a Commissioner for Oaths, solicitor, or other authorised person as specified in the Commissioner for Oaths Act 1889. The Income Tax Act 2007 establishes the framework for filing obligations, while the Taxes Management Act 1970 governs administrative requirements and HMRC powers. Your affidavit must include the standard jurat clause confirming when and where it was sworn, along with the commissioner's signature and seal. The Commissioners for Revenue and Customs Act 2005 defines HMRC's authority to accept and act upon such sworn statements. Ensure the document clearly identifies the relevant tax years and provides specific details about your circumstances, as vague or incomplete statements may be rejected by HMRC or the courts.