HMRC has issued late filing penalties for some 2013/14 trust self assessment tax returns that have been submitted electronically in recent weeks
The error was spotted by the Association of Taxation Technicians (ATT) which said that a glitch in HMRC’s computer system meant that it mistakenly treated electronic submissions as if they were paper returns thereby deeming them late as the due date for paper returns was 31 October 2014.
Unfortunately, this means that agents have to contact HMRC to ask for the penalty to be cancelled.