We have a new client.
Period ended 30 June 2016
Accounts had been submitted to CH but HMRC never issued a tax return for some reason and one was never filed.
We called HMRC when we found out and confimred it was trading - HMRC duly issued a tax return and gave a deadline of a few weeks for submission.
The tax return included an R&D repayment and HMRC and now saying it is 'out of time' and not allowable. The time limit mirrors the tax return, but because they didnt issue one, surely this changes the deadline?
Does anyone have any experience of this or advice?