CIS36 filing deadline

2004/05 penalties
Isn't it odd that the Revenue has only just started sending out penalty notices for late 2004/05 CIS36 returns a whole year after the event and a few days after this year's filing date?

If they had done it even only a month ago, we would have been reminded to get the 2005/06 returns in on-time and without further penalties this year.

Yes, Extra-statutory concession B46 also applies to CIS36s.