Tier (G) Tax Issue

[sfjeelani]

In my last extension I submitted total income of £24578 from self employment (Forex Mentoring Business) for the year 2010-11.

In 2010-11 the net profit was £19690 (Upto 5 April 2011). The Tax was fully paid (2012) on £19690 (upto 5 April 2011)

From 06 April 2011 to 30 April 2011, the net profit was £4888.

However, The Tax paid (via adjustment in personal tax free allowance) on £4888 (6 April 2011 - 5 April 2012) was £144.40. Its because there wasn't any business activity for the whole year after initial income and expenses accrued up.

My question in this regard is I have heard that UKBA in some cases considering such tax management as deception. Is this true? if yes, would this case be seen as deception?