Waiving Daily Penalties

Waiving Daily Penalties

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Is there any way daily penalties can be mitigated or waived when an election has already been made by HMRC to the commissioner and approved? My client has not submitted his tax returns for 03/04 and 04/05 due to ignorance. He thought that he did not have to submit any tax returns because he was on PAYE for most of the time. A daily penaly of £60 has now been imposed on my client and as his income has been considerably low, it is highly unlikely that he will be able to meet the bill. Are there any special proceedures one should follow to have the penalties waived or mitigated? I would appreciate any suggestion. Thank you.
Abu Bock

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By User deleted
18th Jun 2007 15:46

Appeal
In person (the client) to the General Commissioners, and let him explain what he did or didn't do. They may be sympathectic providing that he acted promply as soon as he was aware of the problem.

Appeals with the accountant speaking, in these sort of circumstances, often have less chance of success (how can the accountant honestly explain what was going on in the client's head?). You can accompany your client and you may want to advise him as the hearing progresses, and he may need moral support.

Can the penalties be waved or mitigated, yes, but do make sure you double check the full facts before you appeal.

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