Not sure why they are surprised no penalty has been applied

HMRC generally reduces them to zero where an error is careless and the taxpayer makes an unprompted disclosure of the error to HMRC. I.e. the taxpayer identifies the error and seeks to correct it rather than HMRC uncovering it and raising an enquiry.

I presume that’s why HMRC didn’t really care whether it was badged as careless or not as it had no practical implication given any penalty would be reduced to zero anyway.

TPA have probably already explained somewhere why I’m wrong about that though, Dan knows his stuff.

Posted By: SimonOTBC, May 14, 11:38:18