Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Interest, penalties and surcharge: penalties: effects of amendments to relevant date for interest

There are a limited number of situations where, as a concession, the relevant date of a charge can be deferred. Generally, this applies when the department has been at fault. If you require more information on this subject, see ‘Concessional Dates’ (SAM60040).

If the relevant date for interest purposes is deferred then the late payment penalty trigger date (see SAM61390) should also be deferred. You should defer the late payment penalty trigger date to 30 days after the deferred relevant date (see SAM61351). As there is no computer functionality for this purpose, you will have to use the Time To Pay (TTP) functionality and set the TTP start and end dates accordingly. Note: Where there will be a delay in deferring the relevant date, the CONTROL PENALTY signal should be set until the relevant date is deferred and unset after the action is taken. If the tax has been paid and the TTP actions cannot be taken to prevent incorrect penalties being charged by amending the relevant due date, the CONTROL PENALTY signal should be left as set. Further information about `Control Penalties’ can be found at SAM61340 onwards.

See below for examples of when amendment to the dates is appropriate.

Example 1

2010-2011 Balancing payment due 31/01/2012
   
30 days late payment penalty trigger date 02/03/2012
TTP start date already on the SA record 26/02/2012
TTP end date showing as 26/06/2012

 

The relevant due date for interest for the balancing payment has been amended to 17/03/2012.

 

The 30 days late payment penalty trigger date needs deferring to 16/04/2012 (30 days after the amended relevant due date for the balancing payment).

As the TTP date start date of 26/02/2011 is before the 30 days late payment penalty deferral date of 16/04/2012 and the TTP end date of 26/06/2012 is after the deferral date of 16/04/2012, you do not need to amend the TTP start or end dates.

Example 2

2010-2011 Balancing payment due 31/01/2012
   
30 days late payment penalty trigger date 02/03/2012
TTP start date already on the SA record 26/02/2011
TTP end date showing as 01/12/2011

 

The relevant due date for interest for the balancing payment has been amend to 27/05/2012.

 

The 30 days late payment penalty trigger date need deferring to 26/06/2012.

As the TTP start date of 26/02/2012 is earlier than the deferral date of 26/02/2012, you do not need to amend the TTP start date.

As the TTP end date of 01/12/2011 is before the deferral date of 26/02/2012, you should amend the TTP end date to 26/06/2012.