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mitigating circumstances - late cis return

mitigating circumstances - late cis return

perhaps a strange question. iwas admitted into hospital last night and at moment i am concerned that i will not get 2 cis returns submitted on time. i have no partners who could do these. do people think that hmrc will accept this and waive penalties? clients would not ave the ability to process these themselves. obviously if i left hospital tomorrow timescales would not cause me a problem


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By occca
07th Sep 2011 22:47

Can I help?

Is there any way you could get the information to another accountant to do it for you?  I would be willing to help

Sorry I don't know the answer re mitigating circumstances, sorry you are unwell


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08th Sep 2011 08:31

Dont ask - tell them.

If you "ask" them they will say no. So simply tell them the circumstances, ensure you have a bit of paper to prove your hospitalisation, and make it very clear to them that you have a reasonable excuse and wont hesitate to fight any penalties all the way, plus of course a claim for costs, distress caused to yourself and clients, etc if forced to do so.


There have been several recent cases relating to what constitutes a "reasonable excuse" and HMRC have taken a bit of a battering over their attitude so I doubt they will want yet another bloody[***] nose.


Whiteley & Leachman v HMRC might be of interest to you.





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By Bluffer
08th Sep 2011 13:41

Waive penalties?

Penalties will still be raised but in my opinion they should be withdrawn after you appeal in the way that Owain_Glyndwr has outlined.

One of my contractor clients received a late-filing penalty when he forgot to submit his return after his wife was admitted to hospital, other things being on his mind obviously. The penalty was withdrawn.


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