2011 P35 penalty
We filed a 2011 P35 on-line for a client (not a nil return), prior to the filing deadline. No instant confirming e-mail was received at the time but no rejection notice was received either. A late filing penalty has since been received and an appeal has been lodged.
We are trying to find an extract with regard to filing P35’ Employers Annual Returns’ on line, that we believe was printed in the HMRC Employers Bulletin Issue 22 Feb 2006 or the Feb 2005 issue.
We believe that it was stated in the bulletin or other paperwork issued around this time, that unless an ‘Unsuccessful email’ was received from HMRC the P35 should not be resubmitted.
We would appreciate your help if yourselves or any other members have any written evidence to back this up.