£100 late filing penalty received for 2010/11

[PPaul]

Hi
One of our clients has submitted a paper return for 2010/11 himself. It seems the return was submitted on 1 Nov 2011 therefore the penalty. If we file an online return for the same (as an amendment) before 31 Jan 2012, will it be accepted as a return submitted in time? Is there any possiblity of cancelling the penalty? There are no tax liabilties as such.
Thanks.

[mullet]

This has been discussed before, but I can neither find the thread nor recall the outcome. But, logically, the submission of an on-line return cannot change the fact that the paper return was submitted late. The only way to "cancel" the original return submission is for it to have been invalid/unacceptable - i.e. not signed or signed by an agent/spouse etc.

[maths]

If we file an online return for the same (as an amendment) before 31 Jan 2012, will it be accepted as a return submitted in time?

No; Sch 55 para (1) to (4) FA 2009 combined with s 8 (1D) TMA 1970.