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obligation to file a self assessment return and mean 2011 penalties onwards

obligation to file a self assessment return and...

Our client earns alot of money(i.e. 75K) and works for kent county council on PAYE,

therefore very few benefits in kind.

for years long ago (i.e. 03/04) she was employing a nanny for which we tried to do the payroll and had some "casual" sch d work.

for many years hmrc were chasing payments on account and then we filed the returns as NIL and al years since her benefits in kind have been very neglible and no dout being coded out anyway as result of the p11d info. then she weas due soem payments on account back which would not be repaid because of later years outstanding returns -which are now filed.

how can we appeal to the reason of an inspector to get this case reviewed and our client removed from the self assessment system for 2010/2011 when penalties are automatic and no longer tax geared. So far hmrc system has issued £1200 of 2010/2011 penalties.


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24th Oct 2012 15:37

Just Do It!

If the return was issued in April 2011, why didn't you just deal with it? Don't you know if the benefits were coded? My suggestion is that you should get this return submitted now. When HMRC can see what the position really is, then you can plead for clemency. We took on a new client recently who was in a mess and got the penalties removed.


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24th Oct 2012 17:53

Nil returns

I am a bit troubled by some parts of your post.

Why do you mention the nanny payroll? This has no bearing on her personal tax position or need to do SA returns.

It may be that she was put into SA because of the casual work. However just because that has ended does not mean she should  no longer do the returns. 

You say you did "NIL" returns as all benefits coded out anyway. Do you mean you did not return the employment income as per forms P60 and P11d and just put nil? Or that you did return employment income  but no net liability?

Have you considered if she has any investment income on which higher rate liability arises, even  modest amounts? What pension payments does she make?

The post comes over as slightly cavalier in its approach to doing tax returns although I am sure that is not what you intend. If HMRC send your client a return she should fill it in fully including all sources of income and send it back unless there are strong grounds to show she should not be in SA. This might be a moot point given her level of income so suspect they would keep her in SA.

Do 2011 as suggested above, try and appeal the penalty and ring them up to see if she meets criteria to take her out of SA for 11/12? If HMRC say no then returns have to be done. 


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