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P35 Interim Penalty Letters

I have appealed against a late P35 submission and as part of the HMRC,s case they say that from 31/5/12 they started issuing P35 Interim Penalty Letters over a period of five days to let employers know that may have incurred a penalaty.

My client did not file his P35 until mid July 2012, but he never had one of these letters.However they can only produe a sample letter,not one addressed to my client.

Has anyone out there seen one of these letters?

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13th Feb 2013 13:37

Yes - but is doesn't matter

It can only relevant if you are trying to argue a reasonable excuse and there are countless cases which say that the lack of notification from HMRC is not a reasonable excuse in itself.  Not the least of these is the Hok case where Geraint Jones QC at the first tier thought that the delay in submitting a penalty notice to the taxpayer was HMRC acting unfairly but this was overturned by the Upper Tier - they pointed out that the Tribunal only have limited powers to alter penalties and fairness is not one of these.  Your client had lots of information from HMRC concerning PAYE which will have included the obligation to submit the P35 on time, he didn't and unless he has another reasonable excuse the penalty will be due.  Ask yourself, or him, WHY was the return not filed until mid July that is the relevant issue NOT whether HMRC did send out one of these letters or not.

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