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16 December 2014
Final client admin of 2014
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- If you planned to hand deliver the few paper-format-only returns that you might have the number of HMRC offices has been drastically reduced since the closure of all the enquiry offices in the summer.
- A taxpayer’s illness may constitute a reasonable excuse if a return is late but it is unlikely to be accepted unless the taxpayer can show he has consulted his GP about the problem; the decision in G Wedgwood should not be counted on as typical.
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