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Late filing penalty?

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

Reply to
Jonathan Morton
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"Jonathan Morton" wrote in message news: snipped-for-privacy@bt.com...

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

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

Reply to
tim.....

Death is usually a sufficient excuse for late filing.

Don't worry about it just pay any tax due by 31 January 2009

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Send in a paper return.

Reply to
PeterSaxton

Death is usually a sufficient excuse for late filing.

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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

Reply to
tim.....

You should be able to plead reasonable excuse.

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Reply to
Robin T Cox

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

Reply to
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

Reply to
jonathan

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

Reply to
PeterSaxton

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