Apologies in advance if the reasoning behind this is glaringly obvious, but I've had some guidance from HMRC which I can't wrap my head around.
We have a client who is always late supplying information. In fact we've only managed to have his tax return filed very late at the end of last month.
He was sent a calculation which he forwarded on to us which has not taken into account his 2019/20 payments on account. I assumed this was an issue with the POA "glitch" that has been ongoing, but upon ringing HMRC the individual there advised this had nothing to do with the glitch and that HMRC would not ask him to make any payments on account as the return was submitted late.
Has anybody who has submitted a late return been offered a similar explanation for the payments on account not being captured? I have asked HMRC to clarify their position in writing but I am half tempted to tell the client to make the payments on account anyway so they can't change their mind further down the line and sting him with late payment charges.