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late filing

Back in the spotlight

Tax officials will cancel penalties for late self assessment returns that have since been submitted their return with a reasonable excuse, HMRC have confirmed.

The Revenue’s director-general of personal tax, Ruth Owen, told BBC Radio 4’s Money Box programme that there had been a change in department policy, meaning most taxpayers’ excuses would be accepted at face value rather than be submitted to inquiry.

What are the chances of a successful appeal against a late filing penalty?

J Arnfield (TC4261)

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