Do you have clients who have been charged penalties pre on-line filing even though accounts and CT600 were otherwise correct and submitted on time.Then take a look at section 433 Companies Act 2006
The filing deadline for forms P11D and P11D(b) passed on July, but when are late P11D penaltie
Possibly this is an unintended consequence but has anyone picked up on a very nasty unexpected consequence of the daily penalty regime.
I produced an article for another site, providing a template for a taxpayer to represent himself at Tribunal.
Just received in the post today a penalty notice for £100 for a client whose P35 was filed on 21 May 2012.
AccountingWEB members have been voicing frustration this week after receiving end-of-year reminder letters from HMRC for clients whose P35s have already been filed online.
The tax department has been caught out by yet another bungle in its penalty letter dispatching system.
Is there any real implication in the change of name from "surcharge" to "penalty" in relation to self assessment balancing payments paid more than 28 days late, or is it just a political puff desig
So we now have our first batch of "Late Payment Penalties", a new slant and label on Surcharges. Two things strike me instantly.
So 2007/08 is now out of date and the Return that I told a client to hand in by 5 April stayed unopened in it's envelope because he's scared of opening post.