CGT Late submission surcharge

I paid CGT on property disposal in full during 2013.
I made the return on 31/10/14 being the last day, and sent by registered post to Revenue.
This probably arrived a day late accordingly.
I got a late submission 5%surcharge today regarding this.
Is it normal for Revenue to apply surcharges in such circumstances and can I appeal it?
It seems very draconian.
Thanks

Not sure how usual it is, but you were late, there's a surcharge for being late, doesn't matter if it's a couple of days or months. It will automatically be applied. Have you contacted your Tax Inspector? They may agree to waive it if they're able to but it might be a case of computer says no.

Thanks Derek, I know I was late as you say.
I assume it was done automatically by computer and was really wondering what the norm was in these circumstances so I know what way to approach the tax inspector whose name is on the form.

The CGT return deadline for 2013 was 31 October 2014.

Is the 30 November the last day? Is it not 31st October for paper and mid November for online?
http://www.revenue.ie/en/practitioner/calendar.html#section10

I did a post on this back in December, but I can't find it now.

I called the CG about the penalty if I paid it late. If I recall correctly, they told me that paying it a few days late was very unlikely to result in a penalty, as it had to be proactively raised. But the find for late payment of the return was automatic and they could do nothing about it. I was advised to make the return whether I had the cash or not.

In your case, you had paid the CGT on time, but made the return late, so you do have to pay the 5%.

Brendan

Hi Runner,

afaik the surcharge for late filing is applied automatically but if it's a first offense it would be worth your while writing to the inspector and asking them to remove it as the tax was paid on time.

They can of course refuse but tend(ed) to be more lenient with people who only occasionally have to make a return.

Thanks for the informed replies.
I have corrected the date on the OP as it should read 31/10/14.
Had I known that the application of the surcharge was so strict, I would have driven to Limerick with the form the day I posted it, and all would be fine.
I will take Mrs Vimes advice and write to the local tax inspector named on the form.
As it was my first error so to speak, maybe they may allow my appeal.

I always understood that the Revenue accepted that if it was posted on 31 Oct that it was filed on time. Pick up the phone to your tax district and tell them that you sent it by registered mail and have proof. The CGs just process the return and collect the money so they don't deal with waiver of surcharges.

Thanks dublin66. That seems the best thing to do. I have the post office receipt showing the 31st Oct and time it was posted. Will let you all know how it works out.
Runner

dublin66 said:

I always understood that the Revenue accepted that if it was posted on 31 Oct that it was filed on time. Pick up the phone to your tax district and tell them that you sent it by registered mail and have proof. The CGs just process the return and collect the money so they don't deal with waiver of surcharges.

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That's the CRO who accept date of postage as the day that they receive the documents. The Revenue don't do that.

It's always worth the time it takes to write a letter explaining your situation. A colleague of mine found himself in a similar position (CGT on shares filed on a late Form 11) and the charge was refunded immediately without a reply from Revenue. They seem to take a common sense approach to this and look positively on situations where the intent is good.

Good Luck.

DB74 said:

That's the CRO who accept date of postage as the day that they receive the documents. The Revenue don't do that.

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From the Revenue website:

• As in previous years, returns with a postmarked date of 31st October will also be deemed as meeting the filing deadline.

From here [broken link removed]

If you are relying on this find something more recent on the Revenue website.

Dublin66 seems to be correct - I hope!
Spoke to Revenue last Friday and the individual in the Inspectors office said it should be fine once I send in the postal confirmation to the Paye section confirming that it was posted on 31st Oct.
I did this with covering note this week and await a response. Will let you know the result when it emerges but it seems to be ok. Thanks for the Revenue link supplied, I did not manage to find that myself. Much appreciated.