We are rather upset because due to the mad rush at the end of January we ommitted to file 2 SA800 returns. In each case these were 3 partner busineses. Our software keeps the SA800s in a seperate folder and we just plain forgot to file.
However and this is why we are upset, we did file each partners SA100. on time.
The Box 4.7 originated from the SA800 box 11 on each partner return. We would have had to have completed the SA800s in order to complete and file the SA100.
The SA800s were filed on Feb 2nd.
We know that it states quite clearly that an SA800 has to be filed otherwise all partners will receive a penalty but the tax is based on the SA100, not the SA800 and these were filed on time.
Has anyone made a similar error and appealed succesfully against the penalties?
Many thanks
Roger
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Thanks
Wendy, thanks for your comments.
The SA100's were filed on time prior to 31 Jan.
I have drafted an appeal. If we get away with just a penalty on the SA800, then that may be an acceptable result.
We'll see.
Thanks
They were filed on 2nd Feb?
If the individuals tax returns were submitted on 2nd Feb then surely they were already late - so will attract a fine anyway
I would write to the IR now and explain what has happened - the partnership is still likely to receive a fine though just not the individuals