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Monday or Tuesday?
Feb 1, 2008, 11:27 AM
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Mike
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Feb 1, 2008, 11:27 AM
HMRC have just confirmed to us that tax returns found in the letterboxes on Monday morning, 4 Feb, will now be treated as delivered on time, because they could have been in there on Friday night after the office shut.
Prior to this debacle, they were going to be treated as late, but with no penalty being due, because of the Steeden v Carver case referred to in Richard's post SA spin.
But the same case seems to me to mean that we now have yet another day to submit returns late but with no penalty.
The default period ends on the day BEFORE the 'reasonable excuse' runs out.
You have a reasonable excuse all the way through to early Monday morning, so provided the return is handed in some time before midnight on Monday it is late, but there is no default period for which a charge can be made.
In practice that means that it can be put into the letter box before it is opened on Tuesday morning and be OK.
We have NOT had confirmation of this 'extra day' from HMRC - I'm waiting for a phone call from a technical expert as I write this - but it all seems to follow to me from the case.
Mind you, if they don't get the system up and running properly soon they're going to have to bite the bullet and give us another couple of weeks anyway.
Return to Taxation.co.uk - no excuses! Click here!
Prior to this debacle, they were going to be treated as late, but with no penalty being due, because of the Steeden v Carver case referred to in Richard's post SA spin.
But the same case seems to me to mean that we now have yet another day to submit returns late but with no penalty.
The default period ends on the day BEFORE the 'reasonable excuse' runs out.
You have a reasonable excuse all the way through to early Monday morning, so provided the return is handed in some time before midnight on Monday it is late, but there is no default period for which a charge can be made.
In practice that means that it can be put into the letter box before it is opened on Tuesday morning and be OK.
We have NOT had confirmation of this 'extra day' from HMRC - I'm waiting for a phone call from a technical expert as I write this - but it all seems to follow to me from the case.
Mind you, if they don't get the system up and running properly soon they're going to have to bite the bullet and give us another couple of weeks anyway.
Return to Taxation.co.uk - no excuses! Click here!
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