I'm aware that £10 daily penalties are incurred if a SA return is submitted 3 months late. A 2016/17 return will incur these if submitted on or ofter 1 May 2018.
However, I've just received a daily penalty for a client's 2016/17 return submitted 21 February 2018. 21 days at £10/d, £210. This is in addition to the £100 penalty. The daily penalty is a HMRC mistake, surely?
Assume notice to file issued in good time for the relevant year.
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I would say yes, it's another HMRC [***] up. Probably automatic and issued by a malfunctioning IT system.
Do remember to bill the client for the time spent on the appeal - which of course HMRC should pay.
We have had one of these arrive for a client, on the same day that we received a letter confirming acceptance of an appeal against a £100 late filing penalty for the same client, despite the Return having been filed sometime before the filing deadline.
It may be cheaper for HM Revenue and Customs to deal with appeals rather than look at what they are sending out in the first place, but will they accept such sloppiness from clients when it comes to the automated world of MTD.