Terrible muddle

Permission to make late appeal against assessment

The taxpayer applied for permission to make a late appeal against an assessment issued in October 2016.

Her original 2012-13 return showed the incorrect employment income. In August 2016 HMRC said it would enquire into the discrepancy but that it appeared she owed additional tax of about £408. The taxpayer immediately appointed a new adviser SFL which in September sent a revised return to HMRC. This showed a small overpayment was due but also contained an error in that the taxpayer had not signed it. In October HMRC sent an assessment for the £408. On receipt SFL called the Revenue to ask whether it had received the revised return. HMRC said it was waiting to be assigned. In November it sent the return back to SFL because it was unsigned. The adviser arranged for another form to...