SAM120540 - Returns: filing paper returns: 31 October deadline: specials and exclusions

바카라 사이트楽pecials바카라 사이트� and 바카라 사이트楨xclusions바카라 사이트� are referred to in relation to problems that agents and other customers have filing SA returns online. These terms refer to two technical lists HMRC provide to software developers.

바카라 사이트楨xclusions바카라 사이트� are situations where it is impossible to file a return for affected customers online. For further information, see subject 바카라 사이트楨xceptions to paper filing date바카라 사이트� (SAM120545).

바카라 사이트楽pecials바카라 사이트� are scenarios where the return will be rejected unless a workaround is used - software developers often modify their products to incorporate these workarounds.

A list of 바카라 사이트楨xclusions바카라 사이트� and 바카라 사이트楽pecials바카라 사이트� is available on the HMRC website.

You should accept an appeal against a penalty for the late filing of a paper return on the basis of reasonable excuse where

  • It was not possible to file the return online because the case is listed as an 바카라 사이트楨xclusion바카라 사이트�
  • It was not possible to use a workaround for a scenario listed as a 바카라 사이트楽pecial바카라 사이트�

You should also consider sympathetically claims for reasonable excuse where any agent or customer demonstrates (for example by providing a copy of the rejection message) that they are filing a paper return late because of an issue relating to use of the online service; see SAM120550.

In all the above scenarios, you should aim to deal with 바카라 사이트榬easonable excuse바카라 사이트� claims sympathetically and in time, as far as possible, to prevent the issue of a formal penalty notice. To facilitate this process, agents may use a simple form which is available on the HMRC website. For your information, a copy of this form is available below.

(This聽content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: Do not accept as a reasonable excuse any claim that the customer failed to file on time because HMRC did not make available free software appropriate to their circumstances.