HMRC have announced that they are "seeking to clarify" the position regarding some Self Assessment Surcharge Notices, which were issued in March.
These notices were due to be sent from Accounts Office Cumbernauld during the month of March, but were subsequently subject to a delay in despatching.
HMRC have advised that if a taxpayer makes a late appeal as a direct result of the delay in receiving the original notice, they will accept this as a ‘reasonable excuse’ for the purposes of accepting the lateness of the appeal.
Separate consideration will also be given to the other facts in each case to inform the decision as to whether the appeal is fully valid overall.
At this stage it is unclear whether internal or external clarification is being sought, but no doubt a further announcement will be made in due course.
Link
HMRC: Self Assessment Surcharge Notices
About The Author
Sarah Laing
Editor, TaxationWeb News
Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences).
Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession.
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