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Issue:
4478
/
Categories:
Comment & Analysis
, CIS
, PAYE
, Admin
, Business
, Employees
, Income Tax
How to challenge fines for late submission of PAYE and CIS returns
KEY POINTS
- Penalties for the late submission of PAYE and CIS returns have been issued under TMA 1970 s 98A.
- TMA 1970 s 100 requires an officer to make a determination.
- Can penalty notices that are issued automatically by computer be said to have been determined?
- HMRC have conceded the point in several cases but appear reluctant to fully explain their reasoning.
- Could the TMA 1970 s 100 argument be used to recover penalties that have already been paid?
In Hamstrung durch Technik I raised the possibility of challenging penalties issued under TMA 1970 s 98A (late forms P35 and late monthly construction industry scheme returns) in cases where the penalties had been issued automatically rather than (as required by TMA 1970...
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