Another HMRC trap

I file my 86 year old mother’s tax return and sort payment of her tax. Every year I put the self assessment statement in my bill folder and pay the tax in January.

My mother received a letter from the debt management unit saying her 2010/11 tax is overdue. I rang HMRC and they told me this was the first letter they sent out regarding my mother’s 2010/11 tax liability.

They have stopped sending statements to some people who file online. I have a statement for my mother-in-law (paid on time) and me (paid on time) but not for my mother (not paid on time because I forgot it). So no reminders just straight to debt-management.

This follows on from the PAYE year-end fiasco I experienced when a £400 fine was imposed (and then rescinded) for not filing a form that had not been sent...