Is this right?
I read this today on the HMRC website and wondered if I had missed something. You now appently have to appeal against a penalty before you have been notified that it has been imposed....
If you missed the 31 January 2012 deadline for sending your tax return online, you will have to pay a penalty. You can appeal against the penalty to HMRC. You have until 31 March 2012 to appeal (my emphasis). Follow the link below to find out more about penalties and how to appeal."
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