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HMRC have confirmed the position as far as they are concerned in respect of paper returns filed after 31 October 2008 due to technical problems.
The Working Together e-group pushed for clarification to ensure that there would not be any ambiguity at a later date which might have an impact on agents’ professional indemnity cover and client fee protection insurance.
The Revenue said: ‘Where we accept that issues with the online filing system precluded online filing and that there is a reasonable excuse for late of filing a paper return, the paper return will be treated (under TMA 1970, s 118(2)) and recorded, as on time for any of the purposes of TMA 1970'.
This means that no penalty will be charged (or the penalty will be cancelled if already issued) and the enquiry window will not be extended.
