Hi, I'll call Revenue first thing in the morning but would like a second opinion or if anyone has experience on this (I'm 38 weeks pregnant and just got a huge shock when I saw our tax liability for 2019):
- Agreed with Revenue by the deadline in 2019 to pay LPT for 2020 by single debit authority. This was due to be taken in March 2020 but delayed twice by Revenue due to Covid with the debit ultimately applying to everyone paying by this method on 21 July.
- Filed 2019 joint income tax return early due to the fact that we had to prove my husband's earnings for 2019 to DEASP for correct PUP payment rate (and because I'm pregnant and wanted it out of the way). Filed this return, coincidentally, on 21 July 2020.
- Logged into my ROS today for the first time since late July and see that on 13 August 2020 Revenue issued me with an amended assessment including an amount of 2,559euro for "Amount of surcharge due under S 1084 because of non−compliance with LPT requirements". I was given 30 days to appeal. I didn't see the notification and missed the email telling me it was there. My fault.
- I see from their LPT surcharge manual that the surcharge applies if, at the time you file your IT return, you have a "payable LPT liability that is unpaid and that is not being paid in accordance with an agreed payment arrangement."
- It seems that I have been penalised for filing the IT return early. However, arguably:
- Revenue made one-sided changes to the LPT payment dates for 2020 - I would have paid in March
- At the time I filed my return, the payment WAS being made in accordance with an "agreed payment arrangement"
- I filed the IT return the same date the direct debit was due to be taken
- I can, at any time before the ROS deadline (now moved to December 2020), file an amended return and the surcharge shouldn't apply at all.
- Do you think if I call, Revenue would listen to these arguments and delete the surcharge, or is there a risk that they'll say I had 30 days to appeal so tough luck?? I am 38 weeks pregnant now and really freaked out.
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