2011/12 tax return filed 30 January 2013 and tax paid same date. Amended 2011/12 tax return submitted 31 January 2014 and additional tax and interest due as a result of the amendment paid 31 January 2014. Can HMRC charge the 5% surcharge/penalty for 2011/12 for tax unpaid at 30 days and 6 months after 31 January 2013, as a result of filing the amended return on 31 January 2014. (The amended return was filed due to increase in partnership profit allocated to client for 2011/12)
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No
S.59B(5)(a) TMA/70 : An amount of tax payable as a result of amendment is payable on or before the day following the end of the period of 30 days (Sch 3ZA, s.2(2) beginning with the day on which the notice of amendment was given