Thanks for your question
Had you previously completed self assessment tax returns prior to your departure from the UK. Did you submit these yourself or have an accountant acting for you?
Why were you not able to deal with the self assessment for 2012 prior to you leaving the UK in Dec 2012.
What date did you send in the return, and did you plan to return to Pakistan, or was this due to a particular circumstance. that could not be foreseen?
Thank you for your answer and say further as follow
1. My accounts were made by my accountant on 7 Janusary 2012. for Oct to Dec. 2012 the period I lworked in year 2011-2012. a went to Pakistan to help my wife in Pakistan where I remained till july 2012.
In UK I remained ill until I went again to Pakistan to visit my family in Pakistan. I wanted to do my accounts as made by my accountant on internet but the area Iit was in Pakistan had no internet facility. The accounts had to be accurate therefore I was not possible due to shortage of electricity and access to internet therefore I sent my tax return by Express International Couturier service from Pakistan on 29 December 2012.
On 29 December I was in Pakistan, I was with the accounts with the original accounts made by my accountant.which I sent with my tax return.
I could not send the Tax return as I had sent the Accounts made by my accountant to Immigration in Islamabad in July 2012 who
returned it in December 2012 which were sent to to Inland Revenue with my tax return therefore I feel the circumstances were not in my control as my original Accounts made by my accountant were with the immigration
Thanks for your response and the additional information
If you only worked from Oct 12 to Dec 12, (did you mean Oct 2011 to Dec 2011) this is Not for the tax year 2011/2012, but 2012/2013, and if your accountant had accounts for you ready by 07/01/2012- then these dates do not tie in.
The 2011/2012 tax return would be for all income for the period 06/04/2011 to 05/04/2012, were you in the UK for these dates, were you employed or self employed or have income from abroad coming into the UK?
Did you mean that you accountant had your tax return ready by 07/01/2012, for income for the period 06/04/2011 to 05/04/2012, if so why was this not sent to HMRC by 31/12/2012? (final deadline for the 2011/2012 year)
You advise that you did not stayed out of the UK July 2012 - but not when you left the UK, so why was the tax return not filed before you left (But any date after 31/01/2012 would have been late and would have incurred penalties anyway)
Why were the accounts not accurate if your accountant had completed everything already?
When you state accounts, what does this mean? were you self employed? And why did you send these to Immigration when these had not been agreed by HMRC?
Perhaps you can clarify these points.
Thanks for the further clarification
The tax return was then for self employment from Aug 2011 to 05/04/2012, and this return (containing income and expenditure for that period which would also have included the work you did from Oct 2011 to Dec 2011) had to be with HMRC by 31/10/2012 in filing a paper return and by 31/01/2013 if filing online.
Had you filed online you would have met the deadline, but as you had no internet access then you were late (hence the penalties for the late return)
But your accountant should have filed the return for you, and provided you with a copy for Immigration, and filed this return to HMRC for you in good time.
I think your issue here is with the accountant and why he was late in acting for you, as he could have filed this return for you (online) and then you would not have missed the deadline.
But I agree with HMRC there are no grounds for appeal, and I would approach the accountant for his/her comments as to why they did not file the return for you, so you avoided this late filing (paper return) penalty.
Thanks for your response
Do you owe HMRC any tax? Could you not have asked the accountant to supply you with another copy of the accounts to file the tax return?
Hi Thank you for being so helpful. I was trying to communicate and contained some typing errors which are corrected by using a laptop.
I am on the deadline of 17 July to respond to tax for review . I have no accountant as the one who done the accounts for Immigration was hired and was not instructed to deal my tax affairs. The delay took place mainly by Immigration who returned my documents in December 2012, at the time I had no access to internet which is unreliable in Pakistan due to electricity cuts.
I do not owe any tax at the moment as I only earned pound 1800 per month for 3 months. I claim for wife and 4 children in Pakistan, but I have not received any notification so far from tax
.I am on pound 4000 per year pension. .Please give me the fax no of the Review to send my form from Pakistan.
Please advice if I can claim any sickness benefit as self employed.
what sort of penality I can expect if I failed review.
I am afraid there is no fax number available (unless given directly from a specific officer dealing with a tax aspect)
What form do you need to send in?
If you owe no tax then the penalty will be £100 for the late return, (see table blow)and you will not be entitled to sickness benefit.
Length of delay
Penalty you will have to pay
1 day late
A penalty of £100. This applies even if you have no tax to pay or have paid the tax you owe.
3 months late
£10 for each following day - up to a 90 day maximum of £900. This is as well as the fixed penalty above.
6 months late
£300 or 5% of the tax due, whichever is the higher. This is as well as the penalties above.
£300 or 5% of the tax due, whichever is the higher.In serious cases you may be asked to pay up to 100% of the tax due instead.These are as well as the penalties above.
Thanks for your question
The penalty arises from 01/11/2012 as the return (paper) had to be in with HMRC by 31/10/2012.
There is (in my opinion) no successful argument here, as you could have
1) Kept a copy of the accounts prepared by the accountant so you could submit your tax return before you left the UK
2) Asked the accountant for another copy of the accounts to submit your return after they had been sent to Immigration.
3) Asked the accountant that prepared the accounts to submit an online return for you, at any time up to the 31/01/2013
4) Immigration, may have needed the accounts but your priority should have been to submit this information (rather than the actual accounts) to HMRC, as its for them to assess your position first and foremost (then send copies to Immigration, or submit your details at the same time to Immigration)
The fact that you left it so late, and then had no internet access (which cannot be the case from July 2012 to Dec 2012 and if it was, then you knew there was a problem so should have made other arrangements) has not been accepted by HMRC, and a review within HMRC will not alter this decision, and I will advise there is no room to win an appeal at tribunal, as you had so many other options available to you, and this will just be a costly exercise to undertake, if you engage a specialist to represent you.
I am sorry the news is not more encouraging but you did not meet HMRC deadlines, when you could have at any time up to 31/01/2013
Thank you for your summing up the situation. The deadline you indicated do not match the printed deadline on the tax return to be 31 October 2012 as my tax year was to end April 2012. The chart I saw the penality should be 100 pound up to three months before it starts to add up at 10 pound per day. I did not stop self employment but went to help my prospective business partner in her visa but was delayed due to immigration problem.
I am sure the tax must have some system to send reminder for tax return as it is done by all other government departments. Plese look for the correct tax return dates.
These are the correct return dates
Tax year ending 05/04/2012, if you file a paper return then the deadline is 31/10/2012 but if you file it online then the deadline is 31/01/2013.
See link here to clarify this (this indicates the deadlines for the returns for year ending 2013, so all you need to do is move all the dates back from 2013 to 2012)
Reminders are sent out - but did you advise HMRC of your address abroad when you left in July 2012 ? The reminders are issued throughout Dec of the appropriate year, with a blank paying in slip attached. And the dates are shown on the self assessment return - see link here http://www.hmrc.gov.uk/forms/2012/sa100.pdf
See the box titled deadlines.
I am sorry the news is not better for you.