My client has recently received a notice of a £400 penalty for non-submission of his 2009/10 PAYE return. It is believed that an attempt was made to submit this online before the due date (19 May) but it seems that this failed. This is only part of the issue and on the assumption that the return has not been received by HMRC is it being re-submitted immediately.
The fine is stated to be £100 for each month or part month the return is late. Even if the return did not get sent in on time, is it totally fair that HMRC should wait 4 months before notifying my client of his error? I seem to recall that many other penalty notices/reminders are issued regularly. Why could my client have not received the penalty notice after one month, thereby saving himself £300 and enabling him to correct the error immediately?
Is the delay in notfying a penalty situation yet another money-making exercise by HMRC? Any views on the legal/moral position of HMRC?
- HMRC now overriding SA bank repayment details on tax returns 549 12
- Personal Tax 443 11
- Xerocon 2016 947 19
- buying asset and settling vendor's debt 144 4
- USA Tax Query 108 1
- Disengagement Help! 1,644 25
- Is HMRC Basic Tools basically wrong? 925 6
- Posting invoices with balance brought forward 165 6
- Expenses paid by director (the comapny owner) 218 2
- Write an article on latest tax changes for landlords. 582 18
- Corrupt Excel File 670 10
- Website costs (intangible assets) tax relief 338 4
- Is Xero payroll as rubbish as I suspect it is? 1,960 43
- Entrepreneurs' Relief upon sale of a cash rich company 2,166 39
- Locked Out of HMRC Online Account - HMRC Not Responding 282 2
- Re-Training costs - tax reief 378 7
- Capital Gain on Share Disposal with Held Over Gains 137 1
- 64-8's amazingly quick 255 4
- last minute request 469 5
- VAT - Check on clients business 1,247 46