Daily Penalties 2012/13

Daily Penalties 2012/13

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Hi 

Does anyone have an original copy of the SA penalties notice issued with the 2012/2013 tax returns?

I appealed against daily penalties   stating that the penalties were not looked at by an individual ( as against a computer) nor that the date was shown on the penalty reminder.

This had been rejected by HMRC stating that the 2012/13 SA return reminder letters (SA309) clarified the dates - am i wasting my time or is it worth pursing the Appeal to tribunal  concerning the lack of individual decision ? ( I do not have a copy of the SA 309) 

The client was due a repayment - which has just about covered the penalty.  I have already advised my  client that the appeal was unlikely to succeed. 

Any advice gratefully taken on board.

Replies (3)

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Jennifer Adams
By Jennifer Adams
20th Oct 2014 11:49

Such a problem is going through the courts....

I assume you are appealing against the £900 Late payment penalty.

If so you need to write back and quote the tax case going through the courts as we speak (or rather its been heard but no result as yet)

See this link....

https://www.accountingweb.co.uk/anyanswers/question/donaldson-v-hmrc-result

Many members of accweb have done this.

HMRC will send a letter back acknowledging the claim. It will say that that they know the case is going through but payment will still be due - if the case goes the taxpayers way then the £900 will be refunded if not the obviously the tax will remain due plus interest!

But writing means you have at least lodged a complaint.

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By Dreason
20th Oct 2014 13:10

Similar Letter

I have had a similar response from HMRC stating the tax return reminders sent in January 2014 have been amended to give notice of the date that a daily penalty would be charged from.  In their opinion this now complies with 4 (1)(c) of Schedule 55 FA 2009.

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By Susan Frank
20th Oct 2014 15:42

such a problem.........

Hi JAADAMS

I did use the tax cases in the accounting web  but the reply states that that those cases apply to 2010-11 & 2011-12 penalties - The return reminder letters states which dates the daily penalty applies from - i wanted to see an original form to see if the reminder states that the penalty would be looked at by an individual.

 

Thanks

 

 

 

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