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SA Penalties

Client registered for SA but then ceased immediately. HMRC levying penalties

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Client registered for SA but then never went ahead with his self employment.

He did not inform HMRC of his cessation.

HMRC are now leving late filing/daily penalties.

I wrote to HMRC explaining the situation but they refuse to let go of penalties.

Any ideas please?

Replies (8)

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By SteLacca
23rd Aug 2017 08:53

Withdrawal under S8B.

Thanks (1)
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By Chris Mann
23rd Aug 2017 09:00

Would agree with SteLacca.

I hope this proves useful
http://www.markmclaughlin.co.uk/withdrawing-notices-to-file-tax-returns/

Thanks (1)
By Paul D Utherone
23rd Aug 2017 09:38

What they said, but don't submit the return and appeal the penalties because HMRC tell you that is what you have to do. You will then lose the s8B option to request withdrawal.

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RLI
By lionofludesch
23rd Aug 2017 10:22

Agree with all that.

Especially not filing the return.

It's a cheap, sly trick HMRC use to jack up their penalty take.

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Replying to lionofludesch:
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By Chris Mann
23rd Aug 2017 11:50

"It's a cheap, sly trick HMRC use to jack up their penalty take".

And, it's time there was an enquiry by Members of Parliament, as regards these injustices, together with bringing HMRC to heel, as regards their "interpretation" of legislation - rather than the actual intention.

Directors tax returns being a prime example.

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Replying to lionofludesch:
By Paul D Utherone
23rd Aug 2017 12:15

...but they said at the 2016-17 TR Exclusions webinar in the Q&A that they are "not in the business of charging a penalty for penaltys sake"

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Replying to Paul D Utherone:
RLI
By lionofludesch
23rd Aug 2017 12:25

Oh - they're "in business", are they ?

Are they paying tax on these business profits ?

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By Paul D Utherone
23rd Aug 2017 12:14

Not really connected, but who else read these two and thought "about time"

http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06049.html - HMRC lost because they failed to prove that they had given notice to file because they deal with a "large number of people..." and "...there can be no further record and so no further evidence."

http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06046.html - where HMRC go a bit of a slap on a procedural

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