You self-assess, give yourself the benefit of the doubt in grey areas, determine that you owe no tax -- so you don't file. You're then not in TRD's data base and thus will never hear from them (unless they start investigating folks with really large remittances -- and you're one of them). And, of course, in the remote possibility that TRD calls you in for a chat, you have your self-assessment data sheets for support. This assumes you're really on the up-and-up and concluded that you owed no taxes; obviously, not filing, if you determine you owe taxes -- is not what we're talking about here. No, TRD is not interested in thousands of tax filings with no check attached. And tax filings contain no rationale for the numbers you provide -- so just filing doesn't automatically make you a 'good guy' in TRD's eyes.
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