Working together?

12 September 2001 / David Alvis

Issue: 3824 / Categories: Forum & Feedback

I am writing to follow up on John Newth's article in Taxation magazine, 'Open Government?', published on 26 July 2001 at page 414.

I am writing to follow up on John Newth's article in Taxation magazine 'Open Government?' published on 26 July 2001 at page 414.

I wonder whether any of your readers are experiencing problems in relation to penalties for Class 1A National Insurance contributions levied in respect of tax year 1999-2000? For a number of years clients of this practice dealt with the Class 1A liability (then restricted to car and fuel benefits) by way of the alternative payment method. In a number of instances clients' returns for 1999-2000 were not filed by the due date 19 July 2000.

It may not surprise your readers to know that subsequently all those clients who were late in submitting their alternative payment method have now received penalty notices in accordance with the Inland Revenue's Contributions Office manual on Cars and Fuel (publication CA33)...

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