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Non-submission penalties

Non-submission penalties

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I have been approached by a lady who has been unemployed since 2012 who had an underpayment in her code that was still outstanding when she was made redundant. She is now being hounded by HMRC for self assessment returns since 2012 together with large penalties for non submission while HMRC say it is normal practice & in accordance with their instructions to transfer such PAYE underpayments to self assessment.

Seems bizarre?

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By Paul D Utherone
17th May 2016 09:38

Ask for all the returns issued (with the possible exception of the year the underpayment arose) to be withdrawn under TMA s8B

Don't be tempted to submit to clear the matter, or fall for the Helpline telling you that you have to submit before they can cancel the requirement to submit for a year as (a) that is BS, and (b) if you do you will fail the requirements of 8B to get the returns withdrawn

Interesting that they are hounding for penalties as that would not normally happen until the returns have been submitted IIRC

It may be normal practice to put a persona into SA where there is an underpayment calculated and advised on a P800 and the taxpayer has ignored requests for payment, but cannot mean that returns are required for later years if there is no other reason for them to be within SA - because they are unemployed and have no liability

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