Incorrect penalty notices

HMRC have started sending out penalty notices for late-filed self assessment returns on 22 February.

However they note: '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'.

HMRC add that they 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 they will accept claims for 'reasonable excuse' in the usual way.

Accordingly they 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...