Readers' forum: Receipt and reduction

I amended my client’s 2012/13 tax return and filed this online on 31 January 2015 shortly before filing the 2013/14 return on the same day. A surcharge was received in March 2015 for unpaid tax. On checking our software filing receipts I can see that only one receipt was received but this did not specify the year to which it related. In our office this receipt was stapled to the amended return because this was the first return submitted that day.

Having checked HMRC records on notification of the surcharge we have found that only the 2013/14 tax return was recorded as received. We re-sent the 2012/13 amended return and claimed overpayment relief for that year which will reduce the payment due by £10 000. However HMRC refuse to amend the 2013 assessment because they say that the tax return was...