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We have an enhanced monitoring programme called Managing Deliberate Defaulters. Details of how you can get a copy are in the right hand panel of this factsheet. What happens if you have a reasonable excuse We will not charge any penalties for filing your return late if you had a reasonable excuse for doing so — as long as you then filed your return without delay once the reasonable excuse had ended.
A reasonable excuse is normally an unexpected or unusual event that is either unforeseeable or beyond your control. Those abilities and circumstances may mean that what is a reasonable excuse for one person may not be a reasonable excuse for another. If you think you have a reasonable excuse please tell us. If we accept that your excuse was a reasonable excuse, we will not charge a penalty. What happens if we charge you a penalty We will send you a calculation of the amount we believe is due.
We will try to agree this amount with you. We will either send you a penalty assessment notice or we may ask you to enter into a contract with us to pay the penalty together with any tax or interest you owe us. What to do if you disagree When we make a decision that you can appeal against, we will write to you to explain the decision and tell you what you need to do if you disagree. You will usually have three options. Within 30 days you can: send new information or arguments to the officer you have been dealing with have your case reviewed by a different HMRC officer arrange for your case to be heard by an independent tribunal.
Your rights and obligations You have the right to be represented. You can appoint anyone to act on your behalf. This includes professional advisers, friends, and so on.
You have the right to consult your adviser. We will allow a reasonable amount of time for you to do so. We will protect information we obtain, receive or hold about you. We can only ask you for what is reasonable for us to carry out our compliance check. What is reasonable will depend on the circumstances of the check. You have the right to complain if you believe that we have not treated you fairly.
You have an obligation to take care to get things right. If you have an adviser, you must still take reasonable care to make sure that any returns, documents or details they send us on your behalf are correct.
Your Charter explains what you can expect from us and what we expect from you. For more information go to www. If we are considering penalties we will tell you.
We will also tell you that these rights apply and ask you to confirm that you understand them. These rights are explained below. If we ask you any questions to help us decide whether to charge you a penalty, you have the right to not answer them. The amount of help that you give us when we are considering penalties is entirely a matter for you to decide.
When deciding whether to answer our questions, you may want to get advice from a professional adviser — particularly if you do not already have one. If you disagree with us about the tax or any penalties that we believe are due, you can appeal. If you appeal about both tax and penalties, you have the right to ask for both appeals to be considered together.
You have the right to apply for funded legal assistance for dealing with any appeal against certain penalties. You are entitled to have the matter of penalties dealt with without unreasonable delay. If you need help If you have any questions about this compliance check or difficulty in obtaining any information mentioned in this factsheet, please contact the office that wrote to you.
Which tax periods these penalty rules apply to The penalty rules in this factsheet apply to tax returns for the year —12 or later. Benefits, fees, grants and tax credits If you are receiving any benefits, fees or grants that are based on your income, and your income changes as a result of this compliance check, you will need to tell the organisation that is paying you.
If you are receiving tax credits and your income changes as a result of this compliance check, you must tell the Tax Credit Office.
You can contact the Tax Credit helpline on For customers who are deaf, hearing or speech impaired, please phone textphone. Customers with particular needs If you need extra help to deal with this compliance check, please let the officer that wrote to you know.
For example, if: English is not your first language you would like us to use a certain format to communicate with you, for example, Braille or Text Relay. What if you are unhappy with our service If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right.
If you are still unhappy, they will tell you how to complain. You can get a copy of this from our website.
Go to www. If you prefer, you can write to: Complaints Central Clearing.
CC/FS18(a) Compliance checks - Late filing penalties for Income Tax and Capital Gains Tax
It was then replaced by a factsheet but the current information is simply presented on the GOV. UK website. You can also complain by fax or in person but not by email. You are asked to tell them as much as you can about your complaint, including what went wrong, when it happened, who you dealt with, and how you would like it settled.
Tax Credits: HMRC complaints
This factsheet tells you about old penalty rules and when they apply. Every year we carry out checks to make sure that our customers are paying the right amount of tax at the right time. Go to www. This means that we may charge you a penalty under our old penalty rules. The new penalty rules are for: errors in VAT returns that cover a period starting on or after 1 April if the return was due to be sent to us on or after 1 April , and failures to notify liability to be registered for VAT that happened after 1 April But if we are also checking a VAT return for a period covered by our new penalty rules, we may charge you penalties under both the old and the new rules. For each VAT return we will only charge either the old or the new penalties — not both.
Complaints Procedure against HMRC
Mobei The complaints line is Secondly, HMRC provides targeted financial assistance for families and individuals through benefits such as child benefit and tax credits. Thank you for your feedback. If you stop or delay your payments you may be charged interest or penalties. Making a complaint The complaints line is Thank you for your feedback. A full listing can be found on their website:. To help us improve GOV. It will take only 2 minutes to fill in.
Complain about HMRC