https://taxagents.blog.gov.uk/2017/11/02/submitting-tax-returns-for-clients-who-have-not-received-a-return-or-a-notice-to-file-tax-agent-blog/

Submitting tax returns for clients who have NOT received a return or a notice to file - Tax agent blog

Clients will not receive a return or a notice to file if we have told them that they are no longer required to send us returns.  If you want to send us a return, even though your client has a Unique Taxpayer Reference, they need to re-register for SA by following the guidance at www.gov.uk/log-in-file-self-assessment-tax-return.

We only need returns from customers who are required to send us one, you can find information about who needs to file a return at www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return.

If your client has a PAYE source and has already received a P800 calculation from us for the year, please ensure your client re-registers for SA before you send us the tax return. Failure to do so may result in your client’s SA tax liability being incorrect.

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