P35 Penalties

HMRC Announcement

By Ian Holloway

2011 saw an unfortunate year for HMRC in the First Tier Tax Tribunal, with a number of judges overturning Penalty Notices that had been served for the late filing of the P35.  Judgments referred to HMRC acting in a ‘high handed’ and ‘disreputable’ manner by sending out Penalty Notices in September for the late filing of [...]

Katy Christiansen, Employment Law Reforms, P35 Filing Penalties (again), IR35, International Tax Treaties and RTI

By Ian Holloway

It is nearly that time of year again, not long to go now.  Up and down the country, sleepless nights are becoming more and more frequent and wish lists are being prepared, waiting for that special man.  What treats will he have for me this year?  Only a few more hours – George Osborne delivers [...]

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