P35 filed 14 months late by ex-accountant - trying to mitigate penalty

Monsoon Registered Posts: 4,071 Beyond epic contributor 🧙‍♂️
I've just found out a 2008-09 P35 was filed in July 2010 - and HMRC are chasing a £1200 penalty.

Please take it as a given that this was the previous accountant's fault, he intercepted the post from HMRC so the client didn't know that anything was amiss. The client had no reason to think things were not being done properly.

The ex-accountant was trading through a Ltd Co and has now ceased trading in it, meaning the client won't be able to pursue it for the money.

Is there any hope of appealing this penalty? It seems grossly unfair that the client will have to stump up a very large amount of money when he had no idea that anything was wrong.


  • Anne Boleyn
    Anne Boleyn Registered Posts: 196 Dedicated contributor 🦉
    Late P35

    Hi Monsoon

    Was it a nil P35 or were there employees/deductions?

    I had a £400 penalty cancelled when I wrote/complained but it was a nil P35.

  • Monsoon
    Monsoon Registered Posts: 4,071 Beyond epic contributor 🧙‍♂️
    Thanks Anne,

    It wasn't nil, there were employees, hence the greater concern.

    I've had a great response over on AWeb and am hopeful!

  • Newbie
    Newbie Registered Posts: 229 Dedicated contributor 🦉
    bear in mind you need to submit the appeal within 30days from the date of the penalty notice, sounds like you have a reasonable case for appeal in my opinion, hmrc may argue if the client has been trading for several years he should have also known the deadlines but I doubt it somehow.
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