Incorrect Penalty notices

We started sending out penalty notices for SA returns that were not filed on time on 22 February.

Some people had problems using our SA online service on 31 January and 1 February and we have already indicated that any return, whether online or paper, received by midnight 1 February will be automatically treated as received on time.

We have also explained that where users experienced problems with the SA service on 31 January or 1 February, and were unable to file by midnight 1 February, we will accept claims for ’reasonable excuse’ in the usual way.

Accordingly, we have also sought to prevent the automatic issue of penalty notices and the extension of the enquiry window for:

• online returns filed using the HMRC software on 2 and 3 February
• paper returns received in local offices by close of business on 4 February (in letterboxes in the morning or arriving by post or by hand during the day following the Special Commissioners decision in Steeden v Carver)

Although we received a record number of online returns this year we also received an enormous number of paper returns over a very short period and we are processing these as quickly and accurately as we can.

We aim to prevent the issuing of penalty notices to anyone who filed on time but regrettably this sometimes happens. There is no question of anyone who filed on time having to pay a penalty.

The penalty notice explains how the taxpayer can contact us if they think they should not have received the penalty notice.