Some Pensioners with multiple sources, as well as most departing employee-emigrants, those with a P45 [or two P45s], those with Discr. Trust income, and those with two or three separate employments are just some of the categories where S.A. may produce a 2009 tax refund, being excess tax deducted under PAYE and tax deducted at source.
In the current environment the penalty for a February 2010 tax return [for the 2009 return] submission is NIL.
There is no interest charge, and no surcharges!
Am I right in saying that, in 2011, there will be a £100 penalty, if you are late in your submission, i.e. for all SA tax returns submitted on 02.02.2011?