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Where Taxpayers and Advisers Meet

Appealing a notice of penalty assessment

landlord1234
Posts: 65
Joined: Sat Nov 26, 2011 3:39 pm

Appealing a notice of penalty assessment

Postby landlord1234 » Fri Sep 06, 2019 12:24 pm

Hi,
I run a small business and have filed PAYE returns for the last six years.

I was paying the same initial 2 employees monthly and making monthly returns.

Everything was fine till the 2 staff members left. I reported that they had left and they were issued with P45 etc.

I didn't realise that I had to report that no payments had ben made in the following months, until I received a penalty.

I then realised that they had estimated IR & NI payments due based on previous months, instead of there being nothing due.

I spoke to someone at HMRC who was helpful and advised me to report the periods of no payments online. I did this
and the tax/ni due has now been removed.

However, I ave 2x £100 penalties due.

I now realise I should have reported the non payment periods and the penalties are due, but I'm surprised that the first notice is after 2 penalties are due.

Is it worth making an appeal , or is ignorance not considered a reasonable reason ?

Will the fact that I have reported every payment made over the last 6 years on time and simply failed to realise that I didn't't need to report non payments going to help ?

Or do I put it down experience as an expensive lesson learned and move on ?

Thanks

robbob
Posts: 2812
Joined: Wed Aug 06, 2008 4:01 pm

Re: Appealing a notice of penalty assessment

Postby robbob » Sat Sep 07, 2019 10:16 am

No worries you have a reasonable excuse so do appeal

appeal on the grounds that you have a reasonable excuse being that you no longer had any employees - that's on their list of reasonable excuse examples -so you might want to copy the linked page or mention the link .

https://www.gov.uk/guidance/what-happens-if-you-dont-report-payroll-information-on-time
You can appeal if you think:
Reasons you can give for grounds of appeal are:
no longer have any employees


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