Hi,

I am just seeking confirmation on how the CSA deals with self-employed  
people. I have historically been informed that when on CS2 a self-employed  
individual can refuse to hand over copies of the balance sheets ('the  
books') and that they will get an interim assessment of £30 pw. Is this  
correct as I have recently been told that this may not the case. If a  
self-employed person on CS2 refuses to disclose their income what are the  
penalties (if any?).


Cheers.

The £30 amount is mainly used as a temporary figure for those who are 
genuinely unable to provide accounts (e.g. new business just started 
up). Once those accounts are available, everything is 
converted/backdated using the standard calculation.

For those that refuse to supply the income.... In theory, they can take 
you to court as failing to supply information is now a criminal offence. 
However, it's far more likely that they'll just send a referral to the 
Inland Revenue and get the relevant details from there. This can take a 
few weeks though and so arrears could be a factor when it's finally done.




Tony wrote:
> Hi,
> 
> I am just seeking confirmation on how the CSA deals with self-employed 
> people. I have historically been informed that when on CS2 a 
> self-employed individual can refuse to hand over copies of the balance 
> sheets ('the books') and that they will get an interim assessment of £30 
> pw. Is this correct as I have recently been told that this may not the 
> case. If a self-employed person on CS2 refuses to disclose their income 
> what are the penalties (if any?).
> 
> 
> Cheers.

On Mon, 07 Jul 2008 17:14:26 +0100, Lee Phillips  wrote:

> The £30 amount is mainly used as a temporary figure for those who are  
> genuinely unable to provide accounts (e.g. new business just started  
> up). Once those accounts are available, everything is  
> converted/backdated using the standard calculation.
>
> For those that refuse to supply the income.... In theory, they can take  
> you to court as failing to supply information is now a criminal offence.  
> However, it's far more likely that they'll just send a referral to the  
> Inland Revenue and get the relevant details from there. This can take a  
> few weeks though and so arrears could be a factor when it's finally done.

That's helped clarify the uncertainty.

Many thanks.

> Tony wrote:
>> Hi,
>>  I am just seeking confirmation on how the CSA deals with self-employed  
>> people. I have historically been informed that when on CS2 a  
>> self-employed individual can refuse to hand over copies of the balance  
>> sheets ('the books') and that they will get an interim assessment of  
>> £30 pw. Is this correct as I have recently been told that this may not  
>> the case. If a self-employed person on CS2 refuses to disclose their  
>> income what are the penalties (if any?).
>>   Cheers.

You have to provide info if they ask for it and you have it, if not you can 
get £1000.00 for failing to provide info. They do prosecute and actual fines 
range from £50.00 upwards.

Advise you to answer there questions in writing only, don't talk on the 
phone.

"Tony" <on@request.invalid> wrote in message 
news:op.udw77xhxwzzi51@development-lap.home...
> Hi,
>
> I am just seeking confirmation on how the CSA deals with self-employed 
> people. I have historically been informed that when on CS2 a self-employed 
> individual can refuse to hand over copies of the balance sheets ('the 
> books') and that they will get an interim assessment of £30 pw. Is this 
> correct as I have recently been told that this may not the case. If a 
> self-employed person on CS2 refuses to disclose their income what are the 
> penalties (if any?).
>
>
> Cheers.