HMRC Fine

[philip@wellwoodhoyle]

The fine appears to be for late payment, not late filing

The fine appears to be for late payment, not late filing according to the first post.

[TheFaQQer]

Yep, nothing special about directors. This is just HMRC procedure. I think this is the relevant part of the TMA:

Taxes Management Act 1970

That does imply that the OP should have done one anyway, whether they were a director or not - they had a tax liability which needed to be self-assessed, so they needed to do one.

[TheCyclingProgrammer]

That does imply that the OP should have done one anyway, whether they were a director or not - they had a tax liability which needed to be self-assessed, so they needed to do one.

Reading it again, I agree. I'd be interested to know what exactly the fine was for, but OP seems to have gone quiet. According to HM Revenue & Customs: Tax return deadlines and penalties you have 6 months from the end of the tax year to notify HMRC that you owe tax and they will adjust your tax code or request a SA as appropriate.

Although that same page also seems to indicate that the payment due date can also be after 31st Jan if they request a SA from you after 31 October. *shrugs*

[pappel]

Hi,

There is a bit of background to this query but the short version is that I was given a SA letter after 31/1/14 for the 2012-2013 tax year. The letter stated I needed to complete it within 3 months of the date of the SA letter, which I did and I also paid my tax bill within those 3 months (it wasn’t actually tax but student loan payments). HMRC have now fined me for paying my bill after 31/1/14. I could argue I didn’t know what I had to pay until I completed my SA.

Does anyone have an opinion on whether it is worth disputing this? It’s not a great deal of money but I would prefer it in my pocket.

I am afraid this is your responsibility to do it on time and correctly.
I'd say it is better not to dispute, especially if it is a small amount.

[Taita]

That's per HMRC guidance. The actual LAW doesn't include directors as a category of people who need to file. It's HMRC basing their guidance on their wish list, kinda like they do with the Business Entity Tests.

Never assume HMRC are right. They publish their interpretation of the law, which isn't always correct.

Thanks for the clarification Clare. My comment is based on what the layman should do in the event of not having the benefit of professional advice such as your own. Most would be ill advised to take on HMRC unaided!