Member Since: 2nd Oct 2001
3rd Apr 2014
Has she been required to do a return?
If not then you do not need to do one just for a mileage claim. Search HMRC for P87 and claim on that.
As for the other questions:
- the refund is tax on the additional 15p/mile not the 15p
- when she exceeds 10,000 miles work out the allowable at HMRC rates on the total, deduct the amount reimbursed by the employer and claim the difference
3rd Apr 2014
Are you required to fill in a return every year?
If not you do not need to do a return just to claim mileage. Use a P87 instead - see HERE
2nd Apr 2014
So by the sounds of it
he was not required to make a return for 11/12 in the normal run on 6 April 2012.
HMRC eventually required a return in February 2013, which if this was the first time of issue would have given him three months to submit on paper or online (lets ignore the possible failure to notify penalty which is a different issue we do not have enough information to decide on).
He did nothing about the return issued in Feb 13 until the filing deadline of May 13 passed and he got a penalty.
You then completed the return and submitted on paper, but on the face of it not within three months of the apparent due date of May 13.
There then seems to be a major crossing of wires & misunderstanding between the client and HMRC.
He rang HMRC (when?) and said when will you deal with my appeal
They didn't say they had not received his return at the time, just that they would get around to answering in July.
He then forgot about it and they never replied.
Sept 13 they issue a further penalty and he rings again
They effectively said 'we've lost it send us a copy'
He did as asked, possibly without a covering letter explaining why he was sending copies, possibly with and it got ignored.
Someone else in HMRC received the copy returns, assumed it was an original submission, and sent it back saying they could not accept copies and he must submit online.
He eventually registered and submitted online and has been stiffed with the full range of penalties on the basis that that electronic submission was the first and only return submitted for 2011-12.
You need to go back to your original submission and try to find any proof and as much detail as you might have to prove that the original was sent and either lost in the post, or by HMRC. For example where did he get the copy of the return that he posted as requested in Sept/Oct 13 and what does that show as to date of signature etc?
You/he should write to HMRC setting out the full trail of what occurred and ask for a further review by another officer.
If the above is a reasonable reflection of what occurred then his appeal against all the penalties, bar the initial £100 which looks to be due, is on the grounds that he had a reasonable belief that the return had been submitted by you as his agent in May 2013. That it had apparently not been received did not become apparent until Sept 13 and due to mishandling of calls and follow up correspondence by HMRC Enquiry Centre the issue dragged on to the final electronic submission.
31st Mar 2014
it struck me after I posted 'the case' that we could have been moving to a nasty daily penalty position, but still I love that response :)
31st Mar 2014
How can he now expect you to be responsible
for a penalty that was due before you even became involved!?
Another case for the response in Arkell v Pressdram methinks
31st Mar 2014
Wasn't the return late before you even started?
"I did a paper return for a friend last May after he missed the deadline"
What year was the return for?
28th Mar 2014
It's actually in the short form on the AnyAnswers list
but I know what you mean ... and you are all very silly ;)
26th Mar 2014
Doesn't seem to be mentioned at the mo
but presumably will eventually turn up HERE
25th Mar 2014
Use the old number
If you re-register I woul have thought/hoped that they would tie the registration up via the NI No and you would be back at the original UTR anyway
24th Mar 2014
You may get a slight delay & long string of questions with the first request, but generally the turnaround is quick