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17 February 2005
Issue: 3995 / Categories: Forum & Feedback

We recently received a letter from the Inland Revenue advising us that the General Commissioners had confirmed the imposition of daily penalties for failing to submit a client's 2002/03 tax return.
The letter went on to say that, if the tax return is not received 'within 14 days from the date you receive this notification', penalties will be charged for each day that the failure continues 'starting with the day after the date you receive this notification'.

We recently received a letter from the Inland Revenue advising us that the General Commissioners had confirmed the imposition of daily penalties for failing to submit a client's 2002/03 tax return.
The letter went on to say that if the tax return is not received 'within 14 days from the date you receive this notification' penalties will be charged for each day that the failure continues 'starting with the day after the date you receive this notification'.
We received the letter the day after it was dated but it strikes me that as the Inland Revenue cannot know when its letter is received and we all know that the time a letter can take to be delivered can vary considerably or can even be lost in the post the wording of its letter leaves it open to the less scrupulous to deny receipt of the...

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