HMRC challenge a fine

Letrip

Hi All,
A £311 fine has been demanded by HMRC due to not including my P11d on my self assessment (I didn't receive one from my company in time for the filing). Its since been fully paid.

I now have a fine for this omission! £311 seems crazy. Any similar experience or where fines have been challenged successfully? If so how did you do it? Many thanks

TheCyclingProgrammer

What was the fine for exactly?

How comes you did not receive your P11D in time? They are issued in July IIRC and your tax return is not due until the following January. Even if you submitted your tax return before July you would have been able to submit a correction.

BoGoF

Even without a P11d you must have known you had a taxable benefit so to submit a return without it would be deemed 'careless' in the eyes of HMRC. Did they open a compliance check into your return?

Letrip

It was done last January, I didn't receive the P11d (had to chase the company to send me one which didn't arrive in time for the submission).

The fine is just stated as 'Inaccuracy'. £311 seems a very unfair amount for this. Yes they opened a compliance check, when I found the error, it was paid up straight away.

agrinnall

Whyy not ask your employer to pay it as they were the ones who didn't provide the P11D when they should have?

Letrip

Thanks for the suggestion, I no longer work for them, so unlikely

BoGoF

How much was the actual tax owed?

Letrip

It was £2016.86

BoGoF

So the actual P11d benefit must have been quite high? Company car perhaps?

Ask yourself - was it reasonable for you to omit such a benefit from your tax return. If it was a company car then you must have known this should be declared. You would need to convince a Tribunal that you were not careless when completing your return.

Letrip

Yes it was a company car, OK thanks

tebthereb

If the penalty refers to inaccuracy then it suggests they think it “careless” which is there gateway to penalties. You may be able to convince them it was not careless depending on your circumstances; care is a relative thing. If not then ask them if they will suspend the penalty (they may be willing to do that if you meet simple conditions such as including your P11D on your next return).