Late final tax submission of year

A question about : Late final tax submission of year

Good evening.

Back in 2012 I worked (a few hours a month) for a small community organisation and was the only employee. I was responsible for the paye and used the rti Basic PAYE Tools to do this. Unfortunately for the end of year submission I sent in the wrong form (there is a test version which I sent by mistake). I received an acknowledgement which is the same as the one you get if you send the correct version. I thought all was fine till I received a fine letter a couple of months later, went back into the system, realised what I'd done and immediately sent off the 'real' version, receiving exactly the same acknowledgement.

I appealed against the fine and all went quiet. I have now received a letter from a DCA asking for the Ј100. I rang them and they were really nice and have delayed any further action until I can speak with HMRC to see if I have any recourse to further appeal.

I've seen on the HMRC website that fines will be dropped if it's a first 'failure' but don't think that applied back then. I want to pursue this as I can't afford to pay personally and wouldn't dream of expecting this to come from the organisation's tiny budget. And it was me who made the mistake after all.

The Scheme has now stopped as there are no more paid employees.

Can anyone give me any thoughts about what I might use to appeal? I did originally cite some info about an old case that was on the net but obviously didn't hold water.

Very grateful for any help.

Best answers:

• Ask really nicely. HMRC aren't ogres, despite their public image there are still real people at the end of the phone. Be clear that it was an honest mistake, you didn't mean to deprive them of any money, paid up in a heartbeat when you were corrected, and haven't made the mistake or any others again since... They may agree to waive it out of good will, so that means getting them on side at a human level.
• I second what paddyrg said. Simply explain the mistake as you have done so here. What's worst case scenario? You have to pay the Ј100. If that's the case, get the DCA to agree that you'll pay back monthly - get them to go as long as possible (as long as no interest applies).