Submit paper tax return

dctrgre

Jeremy535897 said:

It is not an area I know anything about, but it seems to me that as you are not her agent, you have no power of attorney, and she lacks the capacity to do it herself, there may be a reasonable excuse. See https://www.gov.uk/tax-appeals/reasonable-excuses

Given this, and that you appear to be out of your depth on the residence issues (not a criticism; the rules are complicated and the way the guidance is presented on HMRC’s website does not help), it may be prudent to engage a local accountant.

xxxxxxxx

Hopefully speaking to a Technical Inspector tomorrow to try to get some residency Qu.s ironed out.  
and wow yes SA109 and SA106 are complex for me even with the notes. 

Some light at the end of the tunnel. The £10 per day is theoretically applied for us from 30/12/20 for the next 90 days only and stops once it is filed and paid.   I say theoretically because it is optional for HMRC to use it and they usually don't. 

The £300 or 5% fine is applied for us if not filed before 30/03/21  this one is guaranteed to be applied.  But I hope I will have filed long before then.  

unholyangel

xxxxxxxx said:

Hopefully speaking to a Technical Inspector tomorrow to try to get some residency Qu.s ironed out.  
and wow yes SA109 and SA106 are complex for me even with the notes. 

Some light at the end of the tunnel. The £10 per day is theoretically applied for us from 30/12/20 for the next 90 days only and stops once it is filed and paid.   I say theoretically because it is optional for HMRC to use it and they usually don't. 

The £300 or 5% fine is applied for us if not filed before 30/03/21  this one is guaranteed to be applied.  But I hope I will have filed long before then.  

As far as I know, there's no 5% late filing penalty. The late payment penalties are 5%. Is that perhaps what you were thinking of? 

xxxxxxxx

SA370  shows the penalties for late filing and late payment . 
Late filing: 6 months is £300 or 5% whichever is the greater. 

Late payment penalty is 5% if paid more than 30 days late, 5% 6 months and 5% at 12 months

I don't know  what the relevant dates are for late payment penaties in the case of a late registration like ours where our initial deadline was Sept 29th 2020  ? 
HMRC frontline advisor said the days would be counted from 29/9/20  so we already got one 5% penalty.   I hope that 5% will be about £120 so not too bothered about that but I will appeal when the time comes.