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SA penalty issued late

SA penalty issued late

I believe I read here, not so long ago, about a case or appeal against late filing penalties on the grounds that HMRC is not entitled to delay the issue of penalty notices so as to increase the penalty amount.

Can anyone direct me to chapter & verse, or the posting?

 I have a client who failed to file a 2010/11 return, and has been issued a year's worth of penalty notices dated 29 January 2013 only after filing his 2011/12 return (for a refund). I have now filed his 2010/11 return, showing tax payable of £69 on a benefit.



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By K81
22nd Feb 2013 13:01

I can't direct you to any legislation.


Is it  possible that HMRC did not have your clients correct address until the 2012 tax return was submitted? If this is the case then it would not have been possible for them to issue the penalty notices earlier.



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By ACDWebb
22nd Feb 2013 13:24

You are possibly thinking of

Geraint Jones view in Hok? That was subsequently overturned.


HERE (Hok) orHERE (HMD Response) or evenHERE (Reasonable Excuse scorecard)

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