I submitted a client's 2010 tax return on line 28/01/11 and got a standard Success document. Today I received a penalty determination for this return not being received "by the due date nor by 6 months later".
The penalty under S93 (2) is Nil and under S93(4) is also Nil. Feeling bilious I have just sent a written appeal against both penalties.
Are the madmen now in charge of the HMRC asylum?
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Perhaps
Normally I would question the wisdom of spending time in appealing a nil penalty, it will achieve nothing. But there is an important point - a penalty is still a penalty, even when reduced to £0. It will therefore sit on your client's record as a compliance failure - so HMRC should be instructed to ensure that the penalty is actually removed. But don't hold your breath.