I have a client who filed their own 14/15 and 15/16 returns
He was UK resident with a swiss payroll, and did the classic of putting the income on the foriegn pages, but not reporting on the employment pages and as a result has underpaid his taxes. Him and about every other DIY tax return on the planet, and more than one agents return too I dont doubt.
HMRC are arguing this was careless to not have read the notes, which I understand to a point, but to be fair to the client this is far from obvious and HMRC are coming to this very late in the day. They had all the data on the original tax return in order to make the correct assessment, albeit in the wrong boxes.
Any words of wisdom, suggestions, an in particular any cases I could quote in my clients favour? It seems no longer to be accepted that people make mistakes.
I cant seem to find anything directly on this which has been contested. I was wondering if there was anything where the client had put the right information on the return, but in the wrong boxes and it having been found as a mistake and not a careless one.