Friday, 1 February 2013

Reasons (Excuses) for submitting Self Assessment Return Late

According to The Guardian, Around half a million people who still have not filed tax returns for the 2010/11 tax year are about to receive fines of at least £1,200 as HM Revenue & Customs sends out its latest round of penalty letters.

So what are 'reasonable' excuses?

Here are some examples that are acceptable:

a failure in the HMRC computer system
you registered for HMRC Online Services but didn’t get your Activation Code in time
your computer breaks down just before or during the preparation of your online return
a serious illness, disability or serious mental health condition has made you incapable of filing your tax return

And some that aren’t acceptable:

found the online system too complicated to follow
did not try to re-submit your return on time once a problem with the IT system was put right
left everything to your accountant to do and they let you down
forgot about the deadline
registered for HMRC Online Services after the filing deadline (eg 31 January for Self Assessment)

If you are submitting late and you need to appeal against a penalties you need to complete Form SA370

What's your excuse?

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