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Revenue have issud commissioners notice on Tax return

Out of our many tax returns I have received notice of appeal hearings on three of them regarding the late filing penalty. Out of the three one was legitimately late, one was in on time but must of slipped through their system and one is a nil return. Obviously it won't be a problem to appeal these but it seems to go back to the old days of late accounts and seems to be a waste of time. Has anyone else received one of these?
Steve Baker


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10th Jun 2008 23:40

Seems straightforward

Penalties are charged automatically whenever a return is late. HMRC staff have no involvement in the process of charging a penalty.

It seems that they do not agree that your clients have a reasonable excuse for not submitting the returns on time. They have little discretion about what is a valid reason. This will have been explained to you.

Return not late. You will need to have evidence that the return was submitted on time. If you do, have you shown it to HMRC? What are their counter arguments? If you cant agree, then you have to go to the GCs.

Legitimately Late. I presume this means you have a reasonable excuse. What have HMRC said. If they don't agree with you, it is for the GCs to finally determine.

Nil Return. A nil return is not a reasonable excuse for submitting the return late. I suggest you withdraw that appeal. The penalty will be reduced to nil (the maximum chargeable for a nil return) and that will be the end of the matter.

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09th Jun 2008 11:08

I meant address these appeals

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07th Jun 2008 22:10

Appeal Hearings

You are going to appeal against a notice that your appeals are going to be heard?

Please explain.

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