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In Taxation, 26 July 2001 at page 412, under the heading 'New Revenue self assessment campaign', reference is made to cases where returns are submitted within the time allowed, but according to the Inland Revenue are received after the filing date. When challenged, each district office will tell you that all returns are logged in on the day of receipt. This is not so.
In Taxation 26 July 2001 at page 412 under the heading 'New Revenue self assessment campaign' reference is made to cases where returns are submitted within the time allowed but according to the Inland Revenue are received after the filing date. When challenged each district office will tell you that all returns are logged in on the day of receipt. This is not so.
As the 31 January deadline approaches all returns submitted by our office are sent by the Royal Mail Guaranteed Delivery system. Not only does this mean a 24-hour delivery but also gives a reference number allowing you to track the delivery on the Royal Mail internet site. We now have several cases where penalty notices were issued by the district and we have then submitted a copy of the Royal Mail entry relating to that return which...
