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Late paper return

Late paper return

I am sure I recall there was a tribunal case fairly recently where the taxpayer won their appeal against a penalty for a late paper Trust return.  The reasoning behind it was that as HMRC don't provide the facility on their site to complete a trust return, HMRC cannot demand that an individual buys software to comply with HMRC's earlie deadline.  Am I going senile, or did that case happen?  If anyone recalls this can youpoint me in its direction please?

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By ACDWebb
20th Mar 2012 11:15

It was

a partnership return

Look at TC 01683 - HERE

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By jonkaye
21st Mar 2012 13:41

Penalty cancelled automatically by HMRC

I'm sure that the link provided in the previous answer will be of assistance.

It may just be of interest to you that I had a similar situation myself this year. A client had a small amount of trust income (interest from his late brother's estate) and this prevented me from filing online on his behalf using HMRC's own software.

I filed the Return on paper in January with a note in the "white space", explaining that this was a known issue and that in such circumstances a penalty for a late-filed paper Return should not apply.

A late-filing penalty was issued by HMRC, but had already been cancelled by the time that I had received the relevant Notice.

All the best.

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