An individual (additional rate tax payer) filed his own SA return for 2013/14 - main income was PAYE but he also exercised some options (non RCA) so an income tax charge of 60k was added to tax due. He was requested to make two payments on account of 30k but claimed to have this reduced to nil as this income tax charge was an one off.
Over the years he always has had to pay extra tax between £500 and £3000 (some rental income and child benefit claw back) but PAYE well over 80% of total tax.
Tax return 2014/15 filed at the end of September 2015 with a tax due of £2400.
He has now received his statement showing 2 POA of £1200 overdue (for Jan 2015 and July 2015)+ £35 interests. He has asked me if there were any grounds for him to ask HMRC to waive the interests since he has never had to make POA in the past.
I am not very hopeful but just thought I would put it to the AWeb community. Thanks in advance for your comments.