Late filing penalty?

[Jonathan Morton]

Can someone help with this? A friend of ours died during the tax year
2007-2008. I am helping his widow with the tax return from 6 April 2007 to
the date of death. This of course has to be in by 31 January 2009. I now
have all the figures and the right amount of tax will be paid by 31 January.
However, the Inland Revenue's website is refusing to cough up an activation
code for online filing (it was requested before the deadline of 21 January),
with the result that it will not now be possible for the widow to file
online. I intend therefore to file a paper return.

My point is that if the Revenue make it impossible to file online, then the
31 January deadline for "Returns which cannot be filed online" should apply.
In practice I intend to write a nice letter saying that the grieving widow
should not be expected to pay a penalty of £100.

I read here in older replies that in fact the penalty is £100 or the amount
of unpaid tax on 31 January, whichever is the lower. But those replies were
before the Revenue sneaked in (and it was sneaked in) the 31 October
deadline for paper returns. Is that rule still valid and if so what is the
authority if I have to quote it.

Regards

Jonathan Morton

 

[tim.....]

Can someone help with this? A friend of ours died during the tax year
2007-2008. I am helping his widow with the tax return from 6 April 2007 to
the date of death. This of course has to be in by 31 January 2009. I now
have all the figures and the right amount of tax will be paid by 31
January. However, the Inland Revenue's website is refusing to cough up an
activation code for online filing (it was requested before the deadline of
21 January), with the result that it will not now be possible for the
widow to file online. I intend therefore to file a paper return.

My point is that if the Revenue make it impossible to file online, then
the

They haven't made it impossible, you just left it too late.

31 January deadline for "Returns which cannot be filed online" should
apply. In practice I intend to write a nice letter saying that the
grieving widow should not be expected to pay a penalty of £100.

I read here in older replies that in fact the penalty is £100 or the
amount of unpaid tax on 31 January, whichever is the lower. But those
replies were before the Revenue sneaked in (and it was sneaked in) the 31
October deadline for paper returns. Is that rule still valid and if so
what is the authority if I have to quote it.

I don't know if it's still the rule, but if it is you wont have to quote it,
they are well trained in applying it.

tim

 

[PeterSaxton]

Can someone help with this? A friend of ours died during the tax year
2007-2008. I am helping his widow with the tax return from 6 April 2007 to
the date of death. This of course has to be in by 31 January 2009. I now
have all the figures and the right amount of tax will be paid by 31 January.
However, the Inland Revenue's website is refusing to cough up an activation
code for online filing (it was requested before the deadline of 21 January),
with the result that it will not now be possible for the widow to file
online. I intend therefore to file a paper return.

My point is that if the Revenue make it impossible to file online, then the
31 January deadline for "Returns which cannot be filed online" should apply.
In practice I intend to write a nice letter saying that the grieving widow
should not be expected to pay a penalty of £100.

Death is usually a sufficient excuse for late filing.

I read here in older replies that in fact the penalty is £100 or the amount
of unpaid tax on 31 January, whichever is the lower. But those replies were
before the Revenue sneaked in (and it was sneaked in) the 31 October
deadline for paper returns. Is that rule still valid and if so what is the
authority if I have to quote it.

Don't worry about it just pay any tax due by 31 January 2009
http://www.hmrc.gov.uk/payinghmrc/selfassessment.htm

Send in a paper return.

 

[tim.....]

Can someone help with this? A friend of ours died during the tax year
2007-2008. I am helping his widow with the tax return from 6 April 2007 to
the date of death. This of course has to be in by 31 January 2009. I now
have all the figures and the right amount of tax will be paid by 31
January.
However, the Inland Revenue's website is refusing to cough up an
activation
code for online filing (it was requested before the deadline of 21
January),
with the result that it will not now be possible for the widow to file
online. I intend therefore to file a paper return.

My point is that if the Revenue make it impossible to file online, then
the
31 January deadline for "Returns which cannot be filed online" should
apply.
In practice I intend to write a nice letter saying that the grieving widow
should not be expected to pay a penalty of £100.

Death is usually a sufficient excuse for late filing.

------------------------------------------------------------------------------

I don't wish to sound cruel, but ISTM that a death within a tax year, is not
going to be a valid excuse for waiting until 4 days before the filing
deadline for *that* tax year, at least 10 months later, before asking for it
to be used as a reason for being late.

tim

 

[Robin T Cox]

My point is that if the Revenue make it impossible to file online, then
the 31 January deadline for "Returns which cannot be filed online" should
apply.

You should be able to plead reasonable excuse.

http://www.grant-thornton.co.uk/tax/tax_stories/31_january_2009_deadline_for_o.aspx
http://tinyurl.com/d94vs3

 

[PeterSaxton]

Death is usually a sufficient excuse for late filing.

--------------------------------------------------------------------------- ---

I don't wish to sound cruel, but ISTM that a death within a tax year, is not
going to be a valid excuse for waiting until 4 days before the filing
deadline for *that* tax year, at least 10 months later, before asking forit
to be used as a reason for being late.

tim

Whether you or I think it reasonable, I am sure HMRC will not charge a
penalty.

 

[jonathan]

Whether you or I think it reasonable, I am sure HMRC will not charge a
penalty.- Hide quoted text -

- Show quoted text -

Thanks for the helpful replies from Peter and Robin. I didn't pass on
Tim's sensitive tip to the widow.

She has signed a paper return and I will submit it for her. In the
event, when I did the figures the tax deducted at source proved to be
greater than the entire liability for the year, so there is a very
small repayment claim - problem solved.

If anyone is interested, the rule still seems to be "penalty cannot
exceed GBP100 or the actual unpaid tax as at 31 Jan, whichever is the
lower". This is on the Inland Revenue's website. It is well tucked
away - which is not surprising since it effectively negates their
efforts to get everyone to file online and/or file by 31 October.
Provided you are in fact able to calculate the tax and do in fact pay
it by 31 January, you are home and dry.

Regards

Jonathan

 

[PeterSaxton]

Thanks for the helpful replies from Peter and Robin. I didn't pass on
Tim's sensitive tip to the widow.

She has signed a paper return and I will submit it for her. In the
event, when I did the figures the tax deducted at source proved to be
greater than the entire liability for the year, so there is a very
small repayment claim - problem solved.

If anyone is interested, the rule still seems to be "penalty cannot
exceed GBP100 or the actual unpaid tax as at 31 Jan, whichever is the
lower". This is on the Inland Revenue's website. It is well tucked
away - which is not surprising since it effectively negates their
efforts to get everyone to file online and/or file by 31 October.
Provided you are in fact able to calculate the tax and do in fact pay
it by 31 January, you are home and dry.

Regards

Jonathan

I agree, Many HMRC self assessment staff don't know anything about it
either.