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A Waddington v HMRC

Administration and appeals: Surcharges on tax paid late

In A Waddington v HMRC (TC00425 – 31 March) an employee (W) had significant investment income. In April 2008 he received a P810 tax review form requesting him to provide details of his income for 2007/08 by 30 September 2008. He completed this form on 25 September. HMRC did not respond until 13 January when they wrote to him advising that 'due to the level of his investment income he would need to complete a self-assessment return' which HMRC would issue 'shortly'. HMRC issued this form on 22 January advising him that he must submit the form within three months and must pay any tax due by 31 January 2009 (ie within nine days of the issue of the return). HMRC did not enclose a form SA102 which should have accompanied the return.

W returned the...

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