Share this content

Late paper return

Late paper return

I am sure I recall there was a tribunal case fairly recently where the taxpayer won their appeal against a penalty for a late paper Trust return.  The reasoning behind it was that as HMRC don't provide the facility on their site to complete a trust return, HMRC cannot demand that an individual buys software to comply with HMRC's earlie deadline.  Am I going senile, or did that case happen?  If anyone recalls this can youpoint me in its direction please?


Please login or register to join the discussion.

By ACDWebb
20th Mar 2012 11:15

It was

a partnership return

Look at TC 01683 - HERE

Thanks (1)
By jonkaye
21st Mar 2012 13:41

Penalty cancelled automatically by HMRC

I'm sure that the link provided in the previous answer will be of assistance.

It may just be of interest to you that I had a similar situation myself this year. A client had a small amount of trust income (interest from his late brother's estate) and this prevented me from filing online on his behalf using HMRC's own software.

I filed the Return on paper in January with a note in the "white space", explaining that this was a known issue and that in such circumstances a penalty for a late-filed paper Return should not apply.

A late-filing penalty was issued by HMRC, but had already been cancelled by the time that I had received the relevant Notice.

All the best.

Thanks (1)
Share this content