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HMRC Fines

NeillawNeillaw New MemberRossendaleMAAT, AAT Licensed Accountant Posts: 268
I have been approached by a prospective client, he's just received a penalty notice from HMRC for £1,200.

The information I have is that his previous accountant died before he submitted his self-assessment, the client was under the impression that his return had been submitted on his behalf. I appreciate that it's the client's responsibility to make sure his return is submitted.

I have two questions:
1. Has anyone ever dealt with a situation like this and what was the Revenue's opinion to this type of situation.
2. Is this not why we have a continity of practice nominee?



  • burgburg Experienced Mentor GloucesterModerator, FMAAT, AAT Licensed Accountant Posts: 1,441
    No experience and may not be viewed as a reasonable excuse. However, I would still try arguing it.

    Yes it is why we have a continuity of practice but I suppose that can still take time to get sorted.

  • NeillawNeillaw New Member RossendaleMAAT, AAT Licensed Accountant Posts: 268
    Thanks guys
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