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?