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What are the chances of a successful appeal against penalty for late filing

What are the chances of a successful appeal...

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Penalty £100 imposed on individual for late filing of tax return but the person made a mistake when registering for self-assessment and gave the wrong date for starting to trade (2012/13 instead of 2013/14). It is clear that there was no trade in 12/13 and the person is an employee. In fact she has not started to trade yet. What are tyhe chances of a successful appeal? Thanks

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By refs8
08th Apr 2014 12:13

Yes appeal;

We had a similiar case. The client had received £900 in penalties and were able to reduce these to Nil. Just make sure your facts are clear and there is any evidence to back your argument up if you can.

Good luck.

 

 

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By ValB12
08th Apr 2014 13:17

Appealing late payment fees

I have a new client who failed to file last two years self assessment (self employed, CIS) and has racked up £1600 of late payment fees including daily fees. His accounts have now been filed and tax refund due on both years. Are there any grounds to appeal these punitive late payment fees? His wife was unwell during this time with a serious but not life threatening illness. Any ideas?

 

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Replying to Accountant A:
By JCresswellTax
08th Apr 2014 13:53

Yes, here's an idea

ValB12 wrote:

I have a new client who failed to file last two years self assessment (self employed, CIS) and has racked up £1600 of late payment fees including daily fees. His accounts have now been filed and tax refund due on both years. Are there any grounds to appeal these punitive late payment fees? His wife was unwell during this time with a serious but not life threatening illness. Any ideas?

 

Ask this question in your own any answers thread.

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By tonycourt
08th Apr 2014 15:24

A different tack is needed

If your client was issued with a notice to file and didn't do so by the deadline a penalty is due unless they had a reasonable excuse. So unless there is a reasonable excuse your client has no grounds for an appeal... However....

If there wasn't a reason for your client to submit a return other than the erroneously reported self-employment they can ask for HMRC to withdraw it. If it does so the penalties will then disappear.

http://www.hmrc.gov.uk/manuals/sammanual/sam120115.htm

 

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By Vaughan Blake1
08th Apr 2014 15:40

Vaughan's rule of thumb number 276

I work on the basis that if the notional bloke on the Clapham omnibus would consider the penalty to be unfair, then I will lodge an appeal.

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Replying to Maslins:
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By Deputy Dawg
08th Apr 2014 15:49

Unfortunately

Vaughan Blake1 wrote:

I work on the basis that if the notional bloke on the Clapham omnibus would consider the penalty to be unfair, then I will lodge an appeal.

Sadly the bloke on the Clapham omnibus doesn't write HMRC's rule book. Since when did common sense have anything to do with HMRC's decisions.  
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By tonycourt
08th Apr 2014 16:50

Bloke on Clapham omnibus.....

....I wouldn't trust him either. I was in Clapham on Saturday and it turns out the bloke's a complete bufoon. People have been writing about him for decades - it seems he's so daft he can't even find his way off the bus let alone draft legislation.....actually I think me might be qualified for a job in HMRC top brass!     

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RLI
By lionofludesch
08th Apr 2014 18:26

Do it

Appeal.

What have you got to lose ?

Quote the Human Rights Convention.  The EU make the rules, not HMRC.

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By ACDWebb
09th Apr 2014 07:32

To the OP - refer to

SAM120115 - Returns: return issue: withdrawing a notice to file

and

CH61700 - Penalties for failure to file on time: in what circumstances is a penalty payable: withdrawal of obligation

or indeed TMA s8B as added by FA 2013 Sch 51 (3) although possibly you wil be unsuccessful there as the return has already been made?.

 

For ValB12 all you can do is appeal on the grounds that there was a reasonable excuse due to the wife's illness - is that really so - and that the situation was rectified as soon as the reason (illness) ceased, and hope.

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By ValB12
12th Apr 2014 15:09

For Shogun - Sorry if you felt I highjacked your question, given the thread was similar I thought people might answer both. In fact just as ACDweb did - and thank you for your response.

 

To J Cresswell Tax - your point is noted, but really is there any need to be so sarcastic? 

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By mhtax
12th Apr 2014 16:15

Daily penalties

there was a thread where it was mooted that the method of issuing daily penalties was wrong and although it changed slightly this year I would appeal both

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By ValB12
13th Apr 2014 13:40

Daily penalties

Thanks for the steer. "Tolley Guidance"  cite the case of R Morgan V HMRC which was upheld that HMRC had failed to issue a notice (daily penalties) in accordance with relevant legislation and therefore this gave rise to special circumstances and hence reasonable excuse. I am therefore going to appeal along these lines. 

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By tonycourt
13th Apr 2014 15:37

form submitted?
@ shogun

Still not sure whether return has been submitted, can you post an answer to that to put me out of my misery?

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