Covering letter with zero declaration?

Googie
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We’re about to send off our first two declarations , my husband and I are both auto-entrepreneurs. He has no paid invoices yet so both will be zero, although the third quarter will show a good profit. Does he put a covering letter in to say that so he doesn’t look like a chancer, or are they not bothered as long as you get the form in on time? Also, where would you take it to pay in person, or is it only by post? I’d like some kind of receipt and confirmation.

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