I'm about to appeal a penalty determination received today, but wanted to check that I was actually on the right footing....
A client had the corporation tax period as the 13th of April 2009 to 12th April 2010. I prepared two sets of accounts - one to the 30th April 2009 which was dormant, and then 12 months after that. The original required submission date of the corporation tax return and the accounts was the 12th of January, which was the day I submitted both returns online.
Today I have received a penalty notice for £200 for the client for the period 13th April 2009 to 30th April 2009, with the date of CT return due as the 30th August 2010. But HMRC did not send a request for this period and with this deadline.
Am I correct in that I have grounds to appeal?