End of Year Penalties

Penalties for late P35 forms – Foresight Financial Services Ltd v HMRC

By Ian Holloway

The First Tier Tribunal (Tax) hears appeals relating to tax against decisions that have been made by the Commissioners for Her Majesty’s Revenue and Customs.  This decision from the First Tier Tribunal concerns the penalty that was raised by HMRC for the late filing of a P35. The deadline by which the P35 Return is required [...]

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Payroll Update 2013