A member has reported the following issue:
I have recently had several cases where HMRC has issued incorrect CT penalty notices, and this seems to be a recurring problem.
The problem seems to occur whenever we submit two CT returns for a single period of account, either because it is a new company which became active part way through the period, or because the period of account is more than 12 months long. HMRC then issue a penalty notice for the earlier return, incorrectly charging a late filing penalty because the filing deadline is said to be 12 months after the end of the period, when since the return period is part of a longer period covered by a set of accounts, the actual filing deadline is 12 months after the balance sheet date. Presumably the software generating the notices does not recognise this. This happens even when we have previously written to HMRC to advise them that there will be two periods and pointing out what the filing deadline is.
Have other members encountered this issue?