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Steeden v Carver

Steeden v Carver

Does Steeden v Carver still apply for the 2008/2009 deadline of 31 January 2010. ie Returns submitted on 1st February 2010 before midnight are deemed late but no penalty.


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25th Jan 2010 16:09

Yes this is a valid case

See the guidance and more detailed explanation in our Self Assessment guide, with links to the HMRC manuals and description of the case

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25th Jan 2010 16:32

Even now?

I thought this case didn't refer to online filing?

Surely it's relevance is much reduced?


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25th Jan 2010 19:24

The case is about

the structure of the penalty legislation and the reasonable excuse provisions. The legislation provides that there is a penalty if a return is filed after the reasonable excuse comes to an end. I mis remember the exact working but it runs something like number of days late = less than 1 (but more than zero), number of days for which there is no reasonable excuse less than one. No penalty as lateness is measured in number of days without a reasonable excuse and this is less than one. Sorry, rambling a bit - been a long day


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25th Jan 2010 21:09

I hope I understand

Ah yes, I know what you mean about a long day. I went to bed at 3 am and was up at 5 am!

So if you submit online a day late there's no penalty? Before they brought forward the paper filing deadline you could have a few extra days for putting the tax return through the letter box if weekends were involved.

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25th Jan 2010 21:37

Crumbs Peter

you're stronger than me!!

Yes, here's the lowdown. Paper is of course late now, but if you were an excluded case and therefore allowed to file on paper if you put it in the letterbox on the day of 1 February or it was in the letterbox first thing in the morning of 2 February the it would be no penalty. For online returns midnight on 31st is on time, but midnight on 1st is late no penalty under S v C.

Of course you still get the extended enquiry window for late returns and the "black mark" (if there is such a thing) for being late.

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