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ESC B46

ESC B46

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HMRC What's New Page has a link to HMRC BRief 24/10 re the withdrawal of ESC B46 for late PAYE/CT returns as per this link http://www.hmrc.gov.uk/briefs/company-tax/brief2410.htm

Would the principles of Steeden V Carver apply here? I'm thinking of the practice whereby SA Tax Returns are not treated as late for penalty purposes if received on 1 February, although it would extend the enquiry window.

For example, a CT return for the year ended 30 April 2010 could be submitted on 1 May 2011 without incurring a penalty, although this would extend the enquiry window.

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By nogammonsinanundoubledgame
23rd Mar 2011 13:50

I thought that

Steeden v Carter only became an issue because of the vagaries of the postal system and opening hours of tax offices.  Where you are compelled to file online its raison d'etre seems a bit obsolete.

With kind regards

Clint Westwood

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By Peter Cane
23rd Mar 2011 14:15

Clint

Hi Clint

Thanks for that. I can understand what you're saying, but then why is it still relevant for SA tax returns when they are required to be electronically filed by 31 January (other than those filed by paper by 31 October)?

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By nogammonsinanundoubledgame
23rd Mar 2011 15:31

Not all.

There remains the odd MP, spy, etc who has to file by paper and still gets to do so by 31 January.  But I take your point.  Whether that is the real reason for it still applying I can only speculate.

With kind regards

Clint Westwood

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