HMRC amended client's tax return for 2017/18 under S9ZAB TMA1970 (one P60 had been ommitted) and sent Statement but no payments on account are included (not due in original calculation but due in revised) and there is no mention of payments on account in HMRC correction letter either. I dont want the client to suffer more interest and penalties because of this. Please advise. Thanks.
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Is this part of the 2018/19 example of HMRC's wonderful systems:
https://www.accountingweb.co.uk/tax/personal-tax/tax-demands-fail-to-arr...
I suspect an extension of the existing failure. No interest will be charged (and POAs don't give rise to late payment penalties).