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Tax Return Penalty Notices Issued In Error

Volume 589: debated on Thursday 30 April 1998

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asked Her Majesty's Government:How many people have erroneously been fined 1 £100 for not having completed returns or paid tax due by 31 January when their cheques have been banked by the Inland Revenue prior to that date. [HL1494]

The intention is that nobody should be erroneously fined. A penalty is incurred if a tax return is not received by the due date.

If a penalty notice was incorrectly issued, the penalty will be reduced to nil on appeal by the taxpayer. A leaflet explaining this, together with an appeal form, is enclosed with every penalty notice.