Working Together partners have asked us to clarify the position with e-filing where returns are filed shortly before the deadline.
When a return is submitted over the Internet, the Government Gateway authenticates the submitter, and checks the basic structure of the XML message to ensure it can be read. If these 2 tests are passed, the return is passed to Inland Revenue. When the return reaches Inland Revenue, alpha-numeric and cross-field validation checks are performed to satisfy us that the return can be accepted.
The effect of the legislation is that the time of receipt of a valid return filed over the Internet is the time and date the return was passed to Inland Revenue by Government Gateway.
There are two potential issues which tax advisers should be aware of which could arise where a return is sent over the Internet shortly before midnight on 31 January.
Firstly, the transmission from the Government Gateway to Inland Revenue generally takes place within a few seconds. Occasionally it takes a little longer but generally this is of no consequence. However when a return is filed shortly before midnight it is possible that it will not reach Inland Revenue until after the filing deadline has passed. This possibility can be avoided by not leaving filing until just before midnight on 31 January.
We have also become aware that an automatic penalty could be incorrectly imposed if a return is filed shortly before midnight on 31 January and the validation at Inland Revenue takes an unusually long time. In the unlikely event of this happening tax advisers should ask for the penalty to be removed. Again, the problem can be avoided by not leaving filing until just before midnight.. We will be correcting this anomaly for the future
We are grateful to our Working Together partners for helping clarify these issues. We hope you will use the online filing service.
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