After waiting three months I have just received the outcome of an appeal against a surcharge on SA. I'm now in the process of asking for a review of the decision because the client has a payment plan that he is adhering to that was agreed before the due date of the debt. Looking at the letter I've received from HMRC it doesn't give a reason why it has been rejected other than not accepting that there was a reasonable excuse. It looks like a standard letter and it doesn't mention that I can ask for a review it just refers me straight to the tribunal service to consider the case. The letter isn't even signed it just says Yours sincerely Collectors so technically the person who sent the letter could also review the decision - who would know!
The whole thing is just a waste of time and money HMRC website quite clearly says "a surcharge/penalty can be avoided on a late payment of Income Tax where a time to pay agreement is entered into before the relevant surcharge/penalty date and the terms of the agreement are adhered to."
I'm becoming increasingly frustrated by the amount of time and money that I'm wasting sorting out HMRC mistakes, hanging on the phone hoping someone will answer, disappearing under mountains of P35's reminders even though I've filed them online weeks ago. Finally this week clients have been receiving up to three copies of the same authorisation codes. Is it just me or do others feel that HMRC are worse than this time last year.