Received a late-filing penalty notice last week re. SA900 (2017). Return was submitted 7-4-17 and we have HMRC’s email receipt (plus ditto via Ftax).
Agent helpline doesn’t cover SA900, so rang “normal” HMRC number (auto-voice said “too busy to take calls because it’s snowing”!). Tried “on-line appeal” but it’s not working (letter says we can appeal on-line for 2015-16 onwards, but web says 2015-16 only !). We’re reluctant to fill in SA370 Appeal form – it asks for “Other acceptable excuse” which implies we’re in the wrong and will doubtless put a black mark on our record. If we send a letter, it won’t even be opened before appeal deadline (6-4-18).
Any advice, please? – and what if I ignore the notice completely? Big thanks in anticipation…!
Replies (6)
Please login or register to join the discussion.
I assume that you are relying on the "Return outstanding throughout the period of default", which was generally the date following the fixed filing date (meaning no penalty if filed on 1/2).
I believe that the provision was removed in 2014 (though I could be wrong). Penalties are chargeable in accordance with Sch 55 FA 2009, which doesn't mention the period of default.
keep phoning, don't ignore this.
I assume that you have checked that this is not a duplicate record, I had one trust where HMRC kindly set up the record three times.
Surely it doesn't matter if your letter is opened. It just has to arrive.
I'd just send them a copy of the emailed receipt, together with a receipted bill for your time, instructing them to repay the client.
And send the letter by recorded delivery, and print off the proof of delivery from Royal Mail website - then they can't say that they never received it!
the trust line is only open 9 -5 & is on a separate phone number - try 0300 1231072.
it's a push one for this push two for that phone number but is the correct one for trusts.