Sounds like home to UK LLP base
In a resurrection of a long dormant thread
... it would seem that Mr Lobler has been luckier with the Upper Tribunal, and that there are quite a few appeals waiting on the result of this as well:
It's been available for a while
through the trivial commutation rules but the limits increased from 27/3/14
Well to be fair
it's not exactly a 'wheeze' putting it in in the first place in the absence of a 13-14 P11D. What would happen if the deduction was not made in the first place and the employee ended up underpaid as a result? Shouts of ESC A19 anyone?
I'll grant that not taking it out on a call to say it was a one off 'until the 13-14 P11D is received' is not great.
And why if the employer gave the employee cash for a personal item was it P11D and not just taxed through payroll in the first place?
Does he actually need to do TR's
or is there a chance that he should not have been in SA at all? I am assuming here as you say the short return is relevant which might suggest basic Employment issues.
If there is no need to be in SA then try to get the returns - at least the more recent ones, withdrawn by HMRC under the extension to TMA rules introduced by Sch 51 FA 2013
Ultimately the returns are his responsibility, so having relied on his (now ex) spouse is no Reasonable Excuse.
Have you looked at
FA2013 Sch 51 and the amendments it made to TMA to allow for withdrawal of a notice to make a return by HMRC. Or have the returns been made already to shut up HMRC, in which case withdrawal as above is not available.
If you can get the notice to file withdrawn then the penalties should be cancelled automatically
didn't read that far down :(