SA final demand letters

I am sure that you will already have had some feedback re the Self Assessment: Final Demand letters that went out from HMRC dated 16 February.

They may well have been dated 16 February but they were clearly not posted then as they were received by my clients (and by me!) around 4 and 5 March.

The reason for the delay was so obvious as they state: ‘If we don’t receive the amount overdue by 28 February we will add a further 5% surcharge to the amount owed’.

Nice to have the advance notice then?

What is more disconcerting is that the letter makes no reference at all to the 5% only being applicable to anything owed in relation to 2007/08.

This could easily have been added as ‘…by 28 February and it relates to the 2007/08 tax year then we will add…’

I had a lot of explaining...