2010/11 Penalties on non Registered Individual

2010/11 Penalties on non Registered Individual

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Good Morning All,

We have an individual who has to file tax returns as he has expenses to reclaim (in excess of £2,500) and has never been registered for Self Assessment. We need to file returns for 2008/09, 2009/10 and 2010/11 as well as 2011/12. For the early years we are aware there will not be penalties however for 2010/11 with the new penalty regime we would like clarity on how he stands regarding penalties in this situation.

Any assistance would be greatly appreciated.

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By ACDWebb
17th Jul 2012 09:55

If he has not been required to make a return

there can be no penalty.

If HMRC require a return then the deadline is 31 Jan following the end of the tax year, or 3 months from the issue of the notice to file by HMRC if that is later.

For someone with a liability that does not preclude a late notification penalty, but that is tax based and not apparently relevant in this instance.

Sounds like you just need to prepare & submit P87's - see HERE

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By doorsteps
17th Jul 2012 11:09

Good luck in dealing with the Robots at HMRC. I am still waiting for them to process a 64-8 for a new client and have been told the processing time is a month. Meanwhile the 2010/11 tax return late penalties continue to rack up at the rate of £10 per day while the HMRC mice slowly go about their business.

Id cry if it was any more comical.

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Replying to cheekychappy:
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By ACDWebb
17th Jul 2012 11:25

'

doorsteps wrote:

Good luck in dealing with the Robots at HMRC. I am still waiting for them to process a 64-8 for a new client and have been told the processing time is a month. Meanwhile the 2010/11 tax return late penalties continue to rack up at the rate of £10 per day while the HMRC mice slowly go about their business.

Id cry if it was any more comical.

Do you use HMRC return software or Third Party software. If the latter there should be no reason for you not to be able to submit with the software before the 64-8 is processed.
Thanks (1)
Replying to stepurhan:
Man of Kent
By Kent accountant
17th Jul 2012 11:32

Agree with ACDWebb

ACDWebb wrote:

Do you use HMRC return software or Third Party software. If the latter there should be no reason for you not to be able to submit with the software before the 64-8 is processed.

 

Agreed, have done this lots of times.

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