Penalties for inaccuracies on returns

Last year, we managed to convince >70% of our clients to get their info to us by 30 June but there will always be a hardcore who leave it till the 11th hour and now we have added ammo ie they might be seen as careless in sending their stuff to us late or inncomplete.

I may be a voice in the wilderness but, unless I'm missing something, I see this new regime as far easier than what it replaced and commonsence.

With regard to provisional returns, from what I've read, I can't see that this will cause a problem if it was handled correctly, ie there was a genuine reasion for the delay and it's finalised properly when the actual figures are known. On the face of it there is no carelessness or deception in disclosing that the figures are provisional?

PS Many thanks to RB & AWeb for this zone

......and the burning issue for most of us who get through January with 'provisional' figures for bank and building society interest etc...

Will it present a problem for the client?
Will he/she be penalised for not having given the Agent full information?
Can the agent be sued for lack of care?

What are others thoughts on this?

A PROVISIONAL INCOME TAX RETURN IS SUBMITTED TO HMR+C . WHEN THE ACTUAL INCOME TAX RETURN IS SUBMITTED TO REPLACE THE PROVISIONAL INCOME TAX RETURN IT IS FOUND THAT THE PROFITS SHOWN WERE A LOT LOWER IN THE PROVISIONAL INCOME TAX RETURN.WOULD A PENALTY BE INCURRED UNDER THE NEW PROVISIONS FOR NOT TAKING REASONABLE CARE ? ARE THERE ANY OTHER DANGERS LURKING IN SUBMITTING PROVISIONAL RETURNS