Penalty determination but only after I changed the accounting period date.....
I'm about to appeal a penalty determination received today, but wanted to check that I was actually on the right footing....
A client had the corporation tax period as the 13th of April 2009 to 12th April 2010. I prepared two sets of accounts - one to the 30th April 2009 which was dormant, and then 12 months after that. The original required submission date of the corporation tax return and the accounts was the 12th of January, which was the day I submitted both returns online.
Today I have received a penalty notice for £200 for the client for the period 13th April 2009 to 30th April 2009, with the date of CT return due as the 30th August 2010. But HMRC did not send a request for this period and with this deadline.
Am I correct in that I have grounds to appeal?
- Directors Current Account and dividends 17 1
- CGT usage of ER lifetime limit 320 12
- Identity Checks 121 3
- RTI Rollback to delete incorrect data 408 1
- Property pages or self-employed? 192 3
- Software for Accounts layout 46 1
- Need help with How much or do I charge to much 258 5
- Allowable expenses on retal property 193 2
- Mandatory Capitalisation 141 2
- Running Sage on a Mac 126 1
- Why are so many UK accountants reticent to make use of Indian outsourcing providers? 4,338 94
- HMRC CT600 TOOL 292 5
- Cash bashed (FRS) vs cash accounting (standard VAT)? 150 2
- notarising & legalising documents 192 4
- question 456 4
- Am I the only one who finds this annoying 432 11
- Income prior to company formation 230 8
- VAT on farm machinery sold 157 2
- Seeking advice: Tax on investing in a subsidiary 167 6
- Any thoughts on Capium? 431 3
- Motor Traders Assistant Bookkeeping Programme queries 290
- Continuity of practice-ACCA 264
- Tracesmart/Lexis Nexis AML software? Any opinions? 262
- French ConnectionUK 206
- Fundraising for friend - minimise tax? 194
- Recommended International mobile phone coverage and costs? 187
- Can anyone explain Indian Minimum Alternate Tax 185
- APN's 176
- Penalties for late filing of P11D forms 156
- FRS 101 Software 141