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Daily penalties from HMRC

Daily penalties from HMRC

Good afternoon All

Not one of my regular clients, but seem do have been dragged into this, he has been hit by a full 90 x £10 daily penalty for not filing his personal Self assesment for 2011 and a similar penalty for not filing the Partnership retun so he is suddenly £1800 in th ered.

The penalties are raised uner Para 5 Sch 55 FA 2009 and Para 4 Sch 55 FA 2009.

Both the Partnership return and subsequent SA return had no tax owing as the Partnership made a loss.

My thought is that the fallback appeal that no tax is due therefore no penalty can be charged has now been ruled out under the new FA 2009, can someone just confirm my thinking is correct?

Does anyone have any advice on a particular route to reduce these penalties? The Partnership has now ceased and these are relating to 2011 SA returns.

ONe final question, the client has submitted paper copies of both the Partnership and personal Self assesment returns (he has taken blanks from the HMRC site), is there anything to be gained by duplicating these and resubmitting them on line?

Thanks as always


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23rd Jul 2012 20:00

Good Luck


I'd appeal and hope for the best.

But based upon experience you will be lucky to get anywhere.  I have had success though where the taxpayer shouldn't have been in SA.

Submitting returns online now will have no impact

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By Monsoon
05th Sep 2012 16:07

Reasonable excuse

I just wanted to update this thread to say I've just had a number of daily penalty calculations reduced to Nil based on a resonable excuse. They weren't the most robust of reasonable excuses, either, but plenty of grovelling and reassurances for the future and mentions of the recession seem to have done the trick.

I'm sure they will take a harder line in the future as these penalties technically stick regardless, but in this first year they seem to be taking a sensible approach.

Thanks, HMRC :)

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