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Late filing penalty - appeal or argue SATR should not have been issued ?

Late filing penalty - appeal or argue SATR...

Client (who has mental health problems) has received late filing penalties for 12/13. During that year he was under PAYE and received some JSA. This led to an underpayment of tax which HMRC wrote to him about. He did not reply to any HMRC letters so they issued a SATR on  11/4/14 which he also ignored. I have not had sight of any HMRC correspondence (binned by client)

I was hoping to get the requirement to submit a SATR removed and therefore penalties removed (as he was under PAYE)  but spoke to HMRC agent line who say that as all correspondence was not replied to they issued a SATR and it must now be submitted. Was the agent line correct on this and therefore SATR submission and penalty appeal is now my only option ? 


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07th Mar 2016 11:50

In my experience it's easiest to just do the return once they ask for it, it's generally less effort than trying to argue the request should be withdrawn.

I would also expect, given the circumstances you've described and the presumably small amounts of tax in question, that your appeal against the penalties would have every chance of success.


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