The 29^th issue of Working Together deals with a number of issues, including the 31 January 2008 filing date; tips for completing VAT registration and improving contact centre services for agents.

The following arrangements for the 31 January 2008 deadline are taken from the HMRC “Working Together” issue 29:

“31 January 2008 filing date

The statutory filing date is 31 January 2008 for returns issued at the normal time. Any return received after that date is late.

And so, any return received after Thursday 31 January will be late for enquiry purposes, regardless of whether that return is received online, through the post or through a letterbox.

Any returns received up until the end of Friday 1 February will not incur a penalty. This affect of this is as follows:

Electronic returns

Electronic returns received before 00.00 hours on 2 February will not incur a penalty.

Postal returns

All postal returns received before 00.00 on 2 February will also not incur a penalty. In practice this means that any returns received in the last post on 1 February will not incur a penalty but postal returns received after this, for example on Monday 4 February will be liable to a penalty (as they were delivered after 00.00 on 2 February).

HMRC letterboxes

Returns delivered through a letterbox before 00.00 on Saturday 2 February will not incur a penalty. As our offices will not be open on Saturday 2 February, in line with the Special Commissioner's decision in Steeden v Carver, we will assume that any return received in an HMRC office letterbox by 07.30 on Monday 4 February was placed there before 00.00 on 2 February and so no penalty will be issued for those returns.

Filing online

With the busiest time of year for filing SA Returns coming up, we recommend that agents spread their online filing load in the run up to 31 January. For information, the off-peak filing periods are expected to be on Saturday 26 and Sunday 27 January and any time between 17.00 and 08.00 on weekdays.”