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SATR demanded even though determination raised.

SATR demanded even though determination raised.

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The Collector of Taxes is threatening my client with penalties of £60 day for a SATR for 98/99. A determination for that year was raised in 2002.

Can the revenue still demand the SATR, and impose penalties, even though they have raised a determination.
Raymond Lisle

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By Abacjm
03rd Jan 2005 16:12

Return v Determination
Yes,
A determination is usually the revenue's estimate raised to protect the Exchequer from loss. If the determination is too large (and I have never known the Revenue to under-estimate determinations, even where there was a history of Nil liabilities) it is always best practice to bring Returns up to date asap. Your client may be due a rebate and I would suggest that you have a duty to bring his/her affairs up to date. It is, of course, also a fee opportunity that should not be sneered at.
Determinations CAN be final after 12 months in place, but usually the Revenue replace them with the Return info, when it is submitted and everything else on the Statement of Account follows on from the necesary corrective action including imposition/reduction of penalties/interest.

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