Penalties

Penalties

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Individual has received substantial penalties for late filing of returns for the tax years ending 5 April 2000, 2001, 2002, 2003 but had no tax liability for any of the periods (in fact had refunds due for each period). The penalties included £60 per day penalties for each year amounting to c£2000. The individual tax returns had originally been sent to incorrect addresses and when later traced to his correct address had taken a long-time to file the returns but had made no contact with the IR before the £60 per day penalties were imposed. The rebate tax covered all the penalties. Will it be possible to reclaim these penalties even though it has been over a year since all the returns were filed and the penalties paid?
Anon

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By AnonymousUser
02nd Mar 2006 14:42

2006 Penalties
Submisson Receipt Error
Has anyone else received a penalty notice for non filing of Self Assessment returns despite having done so online ,in time and having received a submissions receipt for such albeit undated and without a log of the time submited as I have since discovered should be the case. I do not know where I stand on this . There was a delay in the receipt coming up but it did relate to my name and reference number . Any comments?

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By Paul Soper
02nd Feb 2006 18:58

How far did it go?
The normal late filing penalty of £100 etc is of course reduceed if there is less tax outstanding hence you would expect that this client would not be in a penalty situation.

However the penalty you mention of £60 a day is not one that the revenue can impose regardless (unlike the £30 per day for failing to comply with a s19A notice). If it is the penalty imposed by s93 TMA1970 then the revenue would have to go to the Commissioners to seek a penalty direction and the £60 per day commences when the taxpayer is notified of thee direction. As far as I am aware the Commissioners will often give more time and commonly impose penalties of less than £60 per day.

If it did go that far your only recourse will be to attempt to give late notice of appeal and throw yourself on the mercy of the Commissioners who gave the direction sought by the revenue, as there is no appeal per se aagainst that imposition other than by judicial review.

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