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employee tax refund over £ 2500

P87 for earlier years or SA100 ? (and late filing penalties?)

PAYE client wishes to claim business miles for 2014/2015, 2015/2016 and 2016/2017.

The expense claim for each year would be in excess of £2500 each year.

HMRC form P87 only appears to cover claims up to £ 2500, and a SA return is required instead.

My question is: if a SA return for 2014/15 and 2015/16 are filed now to claim the expenses, will that give rise to late filing penalties (potentially of up to £ 1600 each year)?

Thank you in advance.




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16th Dec 2017 12:34

1. You are abusing the anonymous facility.
2. If the return is late then it is already late, and if the return is not already late then it cannot become late unless it is already late.
3. This is very basic stuff that somebody charging unsuspecting punters should already now.

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to Tim Vane
16th Dec 2017 14:58


1. You are abusing the anonymous facility.

Yet what accountant in practice would admit to not knowing this ?

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16th Dec 2017 13:04

a pretty big disincentive then to employees to not file late SA returns, register for SA and if say they are expecting to claim £3000 in expenses (*20% relief = £ 600 refund) only to incur up to £ 1600 of penalties!

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to frankie3
16th Dec 2017 16:00

This answer does not quite make sense as it seems to be confusing different penalties, or misunderstanding the late filing & late notification rules.

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to Paul D Utherone
16th Dec 2017 16:58

I suspect the irony has whizzed over your head, Paul.

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to lionofludesch
17th Dec 2017 12:16


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to frankie3
16th Dec 2017 16:01

Deleted as duplicate

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16th Dec 2017 15:57

Have returns been issued for those years and not completed? There will be penalties.

If not then there can only be failure to notify penalties each year, and those are calculated how...?

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