Thanks for responding.
If you had changed your address, then the fault would lie entirely with HMRC, as this whole business would have lay as a burden they has caused, and my advise regarding the appeal would be to argue the position fully.
This is why I asked a few questions regarding the circumstances.
The burden of proof will lie with you to prove this factor, and copies of letters, or a note written down with a date of a phone call etc are sometimes information that individuals keep as records for themselves (although I do appreciate that not all individuals keep records of the contacts they make)
Whilst there were delays in
1) The tax returns being issued and
2) The information being sent to you so you could compete the forms
Those delays only existed due to the fact that the address was not changed at an appropriate time, so that the original forms could be issued to you for completion (they initially would be issued after each 5th April and for each one you would have had until 31st Oct, to send back a paper return, or until 31st Jan if filing the return through HMRC free online services.
I have NEVER seen an appeal succeed when the initial fault lay on the taxpayer, who failed to update address details. Because if the first occasion fails, then no further consideration is made to other factors.
Had you engaged and accountant and given them authority to act for you, they would have approached HMRC directly for the information, that they held, but I take on board your comments that it took the time it did, for that information to be at your disposal to complete the tax returns fully.
The penalties for 2010/2011 onwards are based on
Penalties for missing the tax return deadline
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
|12 months late||£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.
So you can see the penalties for the 201/2011 has accrued due to the on going delay. whereas the 2011/2012 penalty will be lesser.
I also note your comments as written by Anne Redston, however you fail the reasonable excuse from the first instance, as it was solely due to the failure to let HMRC know your new address that the problem arose, and whilst I am sure even HMRC would agree that there was no an intent on your part to NOT fulfill your obligations, HMRC will state that you took that ability away from them, by not ensuring the information they held for you was accurate and up to date.
So reasonable excuse, is
1) Sudden illness of the taxpayer or the accountant or close family member
2) Fire destroys documents
3) Postage strike
4) Failure for HMRC to act in a timely fashion
and so on.
But you cannot argue reasonable excuse, when, but for the fact, HMRC did not have your new address, as they issued the papers at the appropriate time initially, and you had the same time limits as everyone else, but the papers went to an address that you no longer lived at.
DO feel free to ask follow up questions, I would be more than happy to write a letter of appeal for you, if you still wish this. But I know from my vast experience and having seen every reason for delays that could exist, what is likely to be considered and what is not, and whilst I understand how you feel, in terms of the cost of the penalties, these are set, and its all or nothing with the charges set.
The bottom line is, if there is no way to prove that you did in fact keep HMRC up to date with your change of addresses, then there is no way HMRC can consider the appeal for anything that occurred thereafter.