Interestingly, blaming a family member or spouse featured in a number of excuses that made the latest top 10.
All of these people and businesses received a £100 penalty from HMRC for filing late. They appealed against the decision using these excuses, but were unsuccessful.
1.“My tax return was on my yacht…which caught fire”
2.“A wasp in my car caused me to have an accident and my tax return, which was inside, was destroyed”
3.“My wife helps me with my tax return, but she had a headache for ten days”
4.“My dog ate my tax return…and all of the reminders”
5.“I couldn’t complete my tax return, because my husband left me and took our accountant with him.”
6.“My child scribbled all over the tax return, so I wasn’t able to send it back”
7.“I work for myself, but a colleague borrowed my tax return to photocopy it and lost it”
8.“My husband told me the deadline was the 31 March”
9.“My internet connection failed”
10.“The postman doesn’t deliver to my house”
Last year HMRC announced that it would be fairer on those with genuine excuses, such as those severely affected by flooding, as they focus penalties on larger, deliberate tax evaders. This remains the case, but the excuse must be genuine and evidence may need to be presented. The ten listed above were all declined on the basis they were either untrue or not good enough reasons.
The HMRC penalties for late tax returns are:
- an initial £100 fixed penalty, which applies even if there is no tax to pay, or if the tax due is paid on time;
- after 3 months, additional daily penalties of £10 per day, up to a maximum of £900;
- after 6 months, a further penalty of 5% of the tax due or £300, whichever is greater; and
- after 12 months, another 5% or £300 charge, whichever is greater.
- There are also additional penalties for paying late of 5% of the tax unpaid at 30 days, 6 months and 12 months.
If you need help completing your self assessment tax return contact our team of tax advisors for a free, no obligation quotation for us to look after this for you.
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