Share this content
0
549

Appeal SATR penalty

Return filed ‘incorrectly’ per HMRC

UTR was issued 05/02/18 re 2016/17, SA100 submitted 28/02/18, so we’ll within the deadline. 

Its just emerged that the client received (and paid) a non filing fee in July & (apparently) HMRC gave him until 16/10/18 to file, hence why I’m finding out now. 

I rang HMRC yesterday to complain (as in possession of submission receipt dated 28/02/18). Apparently as we inadvertently ticked the ‘amended return’ box, it wasn’t automatically allocated to him as there was no original return to amend. 2 different people at HMRC told me that the £100 fine would remain. 

Hiw can this be the case, given that:

1. Within literally 30 seconds of going through security and explaining the problem, the return had been located;

2. More obviously, my client has received the refund on the return!!

Does anyone know of a reason/loophole  why the £100 penalty would remain in place? Surely I’d win an appeal?

 Thanks 

Replies

Please login or register to join the discussion.

16th Oct 2018 08:05

I'm pretty sure that the "amended Return" box is not one of the statutory entries, in which case you can still argue that a Return which meets the requirements of S8 has been submitted.

Thanks (1)
avatar
to SteLacca
16th Oct 2018 08:14

Thanks. Excuse the basic question, but how would I check whether that’s the case?

Thanks (0)
16th Oct 2018 08:43

The return has been delivered in accordance with s8. This is a known issue with HMRCs computer system. Appeal the penalty until it is cancelled and be prepared to take it to tribunal if necessary.

Thanks (1)
avatar
to Tim Vane
16th Oct 2018 09:00

Thanks

Thanks (0)
avatar
By frankfx
16th Oct 2018 16:55

Interesting question.

Tax payer seldom knows that hassle we experience when our endeavours are thwarted.

Presumably client has given you full authority to pursue the matter .

Your time costs to put right a wrong should be recoverable from HMRC , so long as client is willing to jog along with you.

Do you belong to ICAEW tax faculty or access to similar technical support to frame the appeal and covering letter ... with a swift and favourable outcome in mind.

Your fee protection insurer/ provider ..... may be willing to provide assistance..... again with a swift outcome as the goal.

Little victories raise the spirt--- please keep us informed of progress.

Thanks (0)
avatar
18th Oct 2018 09:22

Do you use Taxfiler? I ask because I have twice been told by HMRC that we flagged returns as amended and I know we did not.

May be a small software hiccup.

Thanks (0)
avatar
to Sherman Holter
18th Oct 2018 09:33

TaxCalc. TBH I’ve not checked the software or return, stupidly assumed we made an error.

Thanks (0)
Share this content