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Penalties and interest

Penalties and interest

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Has anyone had any success in having penalties for late filing of tax returns removed? I have a client who had no income in two tax years and informed HMRC of this. HMRC have applied penalties and interest to his tax account.

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By ACDWebb
28th Apr 2014 19:35

Have you looked at

FA2013 Sch 51 and the amendments it made to TMA to allow for withdrawal of a notice to make a return by HMRC. Or have the returns been made already to shut up HMRC, in which case  withdrawal as above is not available.

If you can get the notice to file withdrawn then the penalties should be cancelled automatically

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Replying to lionofludesch:
By JCresswellTax
29th Apr 2014 09:23

Agree with above

ACDWebb wrote:

FA2013 Sch 51 and the amendments it made to TMA to allow for withdrawal of a notice to make a return by HMRC. Or have the returns been made already to shut up HMRC, in which case  withdrawal as above is not available.

If you can get the notice to file withdrawn then the penalties should be cancelled automatically

Actually done on this on a few occasions.  Basically if you call them and prove to them that your client didn't meet any criteria for Self-Assessment Tax Return, the notice to file will be removed and all penalties will be cancelled.

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