Late filing penalty

[2HFL]

I wondered if anyone can please give me some pointers, as I am a little lost.

I received, out of the blue recently, a letter from HMRC stating my self-assessment tax return was late and that I am being fined £100.

I challenged this online as I see no reason why I should have to undertake this, given that I’m employed full time and all of my income is taxed at source, so I requested to be taken out of the ‘self-assessment’ requirements.

Today I received the below summary statement and I’m totally confused why I’m expected to have sent them anything. I was a company director which I think explains the 2016-2018 entries, but why have HMRC popped up 6 years later with a fine and demanding I send a tax return?

Is there a way I can appeal the fine, if so how?

TIA

[MrBen.911]

I appealed one of their fines last year as I had done exactly what their webchat operator had suggested, inadvertently breaching a deadline. It took months, but I eventually got it revoked.

Have you been on SA for the last few years or just PAYE? Had HMRC notified you that you were to provide a SA return this year?

[Eric Mc]

Were you sent a letter by HMRC telling you that you were required to submit a Self Assessment tax return form for 2022/23? That letter would normally have been sent to you in April 2023.

Just because you are taxed under PAYE does not automatically mean that you are exempted from Self Assessment.

[2HFL]

I have always been on PAYE.

The Ltd Co I was involved in had a tiny turnover and I took no salary from it before it closed down.

I don’t recall receiving a SA letter, however if I did I’d have probably binned it rather than challenging it…

What should I do, who can I appeal the fine to? I don’t care about the £100, it’s more the fact HMRC seem to have me in the wrong system?

Maybe I should just wait until they confirm if they are removing me from SA, as that was done on 7/3.

Edited by 2HFL on Wednesday 20th March 14:33

[Eric Mc]

Has HMRC confirmed that they will not require you to submit a tax return for 2023/24?

I assume the fine relates to tax year 2022/23. Have they cancelled the requirement to submit the 2022/23 tax return?

If they have cancelled the 2022/23 tax return, then the fine will be cancelled too.

If they STILL require you to submit a tax return for 2022/23, the fine will rtemain "live" and will only get worse up to a maximum penalty of £1,800.

So, the options are -

submit a 2022/23 tax return without delay and pay the £100
request that the obligation to submit a 2022/23 tax return be cancelled (which will result in the penalty being cancelled too).

[foiled]

If you earn over £100k you still have to complete a SA form, even if it's all PAYE, could it be that?

Although, HMRC will send out letters/emails reminding you of the need

[2HFL]

Thanks for the above replies, the fine relates to the non-filing of a 22/23 SA return.

On 7/3 I requested online to be removed from self-assessment as I filled in the online form confirming that none of the criteria required to submit a SA return are or were relevant to me.

So I’ll just sit tight for now and wait for them to review/process that request, and hopefully then they’ll cancel any SA requirement and also the fine as Eric suggested they may.

I don’t earn above £100k.

[Eric Mc]

Don’t rely on “hopefully “. Be proactive and keep checking.

[2HFL]

Eric Mc said:

Don’t rely on “hopefully “. Be proactive and keep checking.

Ok noted, will do!

Checked the system which indicates I should receive a response from HMRC by 31/3.

Edited by 2HFL on Wednesday 20th March 22:14

[2HFL]

Upon checking the system (thought they might have emailed me at least!) I see that they have removed the fine and, I assume, now removed me from any SA requirements….

[Eric Mc]

Looks like you got a result