Disappearing tax return

Disappearing tax return

Didn't find your answer?

We have received a late filing penalty notice for a client whose return we filed on 26 January (we have a receipt).  I have checked the client record on the HMRC website and the return does not appear to be there.

On telephoning the agent hotline I was told that the return had recently been 'unlogged' by HMRC because another agent had in error filed a return using the same UTR number for a different taxpayer, thereby overwriting our client's return.  The matter is now apparently with the Logging and Capturing Team to sort out and they are meant to be writing to us about it.

Surely it cannot be possible to overwrite a third party tax return simply by making a transposition error in a UTR number - there must be some sort of sanity check in the HMRC system, surely the return must at least contain UTR and NI numbers relating to the same person !!

I'm not at all sure that our software will allow us to re-file the return and am reluctant to do that anyway as that will now generate a notice for daily penalties on top of the £100.

Has anyone else had the same problem?  and if so did HMRC actually manage to resolve it satisfactorily?

Replies (4)

Please login or register to join the discussion.

Tom McClelland
By TomMcClelland
08th May 2012 20:20

Transposition error in UTR number

A transposition error in a UTR number is impossible, as it happens. They are constructed using a rule such that transposing any 2 adjacent digits will always results in an invalid number.

Furthermore altering any single digit will fail to produce a valid UTR.

So however the other agent duplicated the UTR, they didn't do so by transposing digits or by making an error in a single digit. Odd.

Thanks (0)
avatar
By mickey09
09th May 2012 08:45

Appeal

I would suggest that you file an appeal against the penalty notice immediately and tell HMRC to sort the problem out pronto. You should enclose a copy of the receipt to support the fact that the return was successfully filed online.

Thanks (0)
avatar
By ACDWebb
09th May 2012 09:54

If you have the software receipt back from the Gateway

 - not the confirmation email - then I would not try to resubmit as that will confuse the situation further.

Appeal the penalty with a copy of the software receipt, and referring to the telephone conversation.

Thanks (0)
avatar
By MarionMorrison
09th May 2012 11:31

Yes - but don't hold your breath

Managed to do this previously owing to confusion over pre and post-bankruptcy UTRs.  We ended up with penalties for the post-bankruptcy UTR and a silly liability for the pre-bankruptcy.  They did sort it all out in the end (several months) so just file the appeal and forget about it.

Thanks (0)