Avoid penalties for late payment of tax

You’re responsible for submitting your annual tax return on time - if you’re late you could get fined.

If you pay your annual tax bill late you are also likely to get fined. However, a recent case (Rowland v HMRC) says that if you have a reasonable excuse for paying your tax late, a penalty should not be charged.

Therefore if the Taxman says you’ve underpaid your tax but you did pay the amount advised by your accountant quote the Rowland case to get out of the fine.