I s there anyone out there who can help me? I have a client who has been issued penalties for late submission of CIS. For 2 of those periods he wasn't even paying subcontractors, so have sent a letter appealing against the penalty. I am worried that whilst I wait for their decision, they will issue a further penalty notice for £300. should I therefore file a nil return for those periods whilst I await their decision?
You must file for nil returns......or you will get a penalty. The penalty is issued if you are just one day late and even if it was a nil return.
When I used to telephone in the nil returns, they would always ask if the business expected to make any subby payments in the next six (?) months.....I think this was to save you the hassle of filing nil returns each month and also helps avoid late filing penalties. I think there is a similar question when filing online.
Count is right, you may have to do a nill return twice to get the option of a six monther.. but nill returns are a must so i doubt very much that they will get overturned...sorry :(
