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Technikal progress

18 November 2014 / Keith M Gordon
Issue: 4478 / Categories: Comment & Analysis , CIS , PAYE , Admin , Business , Employees , Income Tax
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How to challenge fines for late submission of PAYE and CIS returns

KEY POINTS

  • Penalties for the late submission of PAYE and CIS returns have been issued under TMA 1970 s 98A.
  • TMA 1970 s 100 requires an officer to make a determination.
  • Can penalty notices that are issued automatically by computer be said to have been determined?
  • HMRC have conceded the point in several cases but appear reluctant to fully explain their reasoning.
  • Could the TMA 1970 s 100 argument be used to recover penalties that have already been paid?

In Hamstrung durch Technik I raised the possibility of challenging penalties issued under TMA 1970 s 98A (late forms P35 and late monthly construction industry scheme returns) in cases where the penalties had been issued automatically rather than (as required by TMA 1970...

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