Headline:
General strike set to scupper SA filing deadline
Description:
The Public and Commercial Services Union has announced that it will be calling a general strike amongst its members on 31 January 2007. This is also the filing deadline under Self Assessment. The strike action will affect staff members of HMRC and may delay the processing of some tax returns but should not affect tax payers who are keen to file at the last minute.
Under the established rules of Self Assessment, a tax return will not be regarded as late providing it has been received by the tax office when it opens on the morning of 1 February. Returns received during the day on 1st February will be treated as “late” but no subject to penalty. Returns received on or after the 2 February will be late and subject to a penalty, which is the lower of £100 or the actual tax liability for 2005/06.
The ICAEW has issued a press release suggesting that taxpayers “should now treat Monday 29 January as the new deadline.” There is no legal background to this guidance, but it may be to try and ensure that returns which are filed manually are processed before the strike action.
It may be sensible to take the view that online filing services are capable of being affected by the dispute, and this will mean human supported help-lines. Filing pre-strike will reduce the chance of being fined by accident.
HMRC says in a press release: “We are naturally disappointed that the PCS have decided to strike. We have already said that HMRC will consult thoroughly on its future structure. We have a policy of no compulsory redundancies or staff moves that involve a move of home until at least September 2007 and we have no plans for further outsourcing. We have a three year pay deal in place which was endorsed by staff ballot in 2005.
We will do everything we can to maintain our services to the public and business. The Self Assessment deadline remains 31 January and our advice to self assessment customers is the same as it is every year - please file as early as possible and make payment on line if you can. Priority will also be given to maintaining border controls at our Ports and Airports”.
The press office adds that larger tax offices may be manned on 31 January to receive returns, but one to one advice may be limited with curtailed staffing levels on the day.
source: accountingweb
Under the established rules of Self Assessment, a tax return will not be regarded as late providing it has been received by the tax office when it opens on the morning of 1 February. Returns received during the day on 1st February will be treated as “late” but no subject to penalty. Returns received on or after the 2 February will be late and subject to a penalty, which is the lower of £100 or the actual tax liability for 2005/06.
The ICAEW has issued a press release suggesting that taxpayers “should now treat Monday 29 January as the new deadline.” There is no legal background to this guidance, but it may be to try and ensure that returns which are filed manually are processed before the strike action.
It may be sensible to take the view that online filing services are capable of being affected by the dispute, and this will mean human supported help-lines. Filing pre-strike will reduce the chance of being fined by accident.
HMRC says in a press release: “We are naturally disappointed that the PCS have decided to strike. We have already said that HMRC will consult thoroughly on its future structure. We have a policy of no compulsory redundancies or staff moves that involve a move of home until at least September 2007 and we have no plans for further outsourcing. We have a three year pay deal in place which was endorsed by staff ballot in 2005.
We will do everything we can to maintain our services to the public and business. The Self Assessment deadline remains 31 January and our advice to self assessment customers is the same as it is every year - please file as early as possible and make payment on line if you can. Priority will also be given to maintaining border controls at our Ports and Airports”.
The press office adds that larger tax offices may be manned on 31 January to receive returns, but one to one advice may be limited with curtailed staffing levels on the day.
source: accountingweb
Date:
24.01.2007
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