Malcolm Veall
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Penalty Posting Dates

Penalty Posting Dates

Yesterday, (9.3.09), I received a batch of self-assessment late-filing penalties. they are all dated 17th February!

Supposedly there are 28 days, from the date of the notice, to appeal. So they have used up 18 of the 28days in having them delivered!
Malcolm Veall

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By ACDWebb
05th May 2009 16:11

Good news!!
and interesting to hear

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05th May 2009 15:07

Appeals accepted
To those kind enough to post comments to my original note I have today received notification from HMRC that the appeals I submitted have been accepted and the penalties cancelled.

Thanks

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By ACDWebb
12th Mar 2009 13:32

£300 per partnership return just for filing seems steep
There were a lot of people who got caught like this - used HMRC software but did not realise that there was no partnership return available and third party software would be required.

A number of options were proffered at the time, for example you could have bought a single user licence for 10 returns from PTP for £120.00

Andica is even cheaper.

How many partners are there in each LLP? If it's more than 3 you would have been better to take the £300 option you found as the penalty for the return (£100/partner) will be more than what you were quoted.

I fear you may get short shrift with your appeals, but it will be interesting to hear what actually happens

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12th Mar 2009 17:12

There were a lot of people who got caught like this
Alan

Thank you for your note. It seems that I was not the only one then!!

In the majority of cases there are only two partners in each partnership. However, will definitely be looking at the options you have suggested.

Cheers

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By Anonymous
12th Mar 2009 10:58

paper
Hi Malcolm,

We filed by paper by 31st Jan.

Our intention was to always file online by 31st Jan.

Once we registered each of our LLP's for HMRC online services when we came to file the returns (and once our audit had finished) we were not aware that there wasn't a facility similar to that for individuals. By then it was too late and too expensive (actually got quoted £300 per partnership to file online!) to farm out to a third party so filed paper returns instead.

Have sent in appeals and will let you know the outcome.

Thanks

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11th Mar 2009 17:27

Paper or online?
John,

Sorry, I am slightly confused - did you file the partnership returns online or on paper?

If on paper there are penalties if filed after 31st October.

If online there are no penalties if filed by 31st Jan

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By Anonymous
11th Mar 2009 14:41

Penalty notices
I too received a similar batch. Interestingly though we filed our partnership returns by 31st Jan (confirmed received online on 30th), but received multiple notices dated 17th Feb. I am told that as we filed paper returns by 31st Jan the penalty notices were issued as we should have filed paper returns by 31st Oct! Is this rule right for corporates? As we have a 31st Mar year end and our audit did not start until Nov the figures were not finalised for the return. Further after I registered each LLP online I found (to my surprise) that unlike individual self-assessment HMRC do not have an online partnership return you can fill in. So HMRC actually insist you get someone else to do it for you using their approved software (and I get charged) or you buy the software yourself (and I get charged). Seems grossly unfair and contradictory for LLP's.

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11th Mar 2009 14:22

What evidence is there?
Mark,

Thank you for your comments.

It is not this handful that are problematic, (are the hopeless cases who brought in their very incomplete records far too late and some are repayment cases), it is the frustration of having to spend efort thinking about the type of logistics you have outlined due to another piece of HMRC inefficiency.

As a matter of interest - other than my "Received" date-stamp what other evidence of the HMRC postroom/Post Office delays can there be?

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11th Mar 2009 08:49

Annoying, but should not affect appeal
HMRC have the discretion to allow late appeals. If they choose not to exercise this discretion, permission can be requested from the Tax Tribunal. Provided that you have not been extremely slow in making the appeal, following such a late receipt of the notice, HMRC will look extremely stupid in front of the Tribunal if they were to refuse permission to appeal in this sort of case, and I think it very likely that the Tribunal would give permission for an appeal to be heard. I would however recommend that you keep evidence of the date of receipt.

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