HM Revenue &

HM Revenue and Customs Pay As You Earn and Self Assessment BXg 1AS

CUSIOmS

Mrs C E Charlemagne 3 Dodnor Mews Dodnor Lana NEWPORT POSO sJN

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Phone 0300 200 3300

Web

www.gov.uk

Date 27 September ?417 Our Ref NRCGT14033 Case lD 2291A4A4 Nl number JA392924A UTR

9070068222

Dear Mrs Charlemagne

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Non-Resident Gapital Gains Tax {NRCGT} A review has recettlytaken plage regarding the issue of daily penalties for late NRCGT returns, wnicntreidised at H[4RC'sliscreton. tne outcome iS that F{MRCr^,ill no longeib6charging daily penalties for late NRCGT returns. Whilst this review was ongoing we delayed sending out any penalty notices to affected customers to ensure that they were not accidentally charged too high an amount of penalties. As the matter is now concluded we are sending you a penal$ notice giving details of any fixed late filing penalties that you have been charged. Yours sincerely

NRCGT Team

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lnformation is available in large print, audio and Braille Text Relay service prefix number -

18001

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NRCGT14033 Case lD 22916404 9070068122

153002

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HM Revenue &

HM Revenue and Customs Pay As You Earn and Self Assessment BXg 1AS

CUSIOmS

Mrs C E Charlemagne

3 Dodnor Mews Dodnor Lane NEWPORT POSO sJN

Phone

0300 200 3300

Web

mrvw.gov.uk

Date 27 September 2017 Our Ref NRCGT14033 Case lD 22916404 Nl number JA392924A UTR

907AAO8222

Dear Mrs Charlemagne CfJ

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Non-Resident Gapital Gains Tax (ffRCGT) Late filing penalties of f700.00

Property

address:

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5 Davidson Gardens Vauxhall London SW8 2XB

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I've received an NRCGT return ftorn you relafing ta the disposalof the above properg on 17t48/2415.

An NRCGT return should have been filed within 30 days of the sale being finalised, which was 16/0912015. However, you filed ilon27l0fi2017.

This letter is a notice of an assessment for a late filing penalty under Schedule 55 Finance Act 2009,

What you need to do now

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Please pay this penalty by 28|1AI2A17.lt we don't receive full payment of the penalty by this date, we may charge you interest on the penalty.

How to pay You should pay electronically. You can find more details on our website. Go to

www.gov.uUpay-capital-gains-tax-for-non-residents

.

When paying Non-resident Capital Gains Tax to us, please quote your payment reference number XG0071 07A72849.

Penalties charged on this assessment Penalties for filing your Non-resident Capital Gains tax return late If your return is late we will charge you a penalty of: NRCGT14033 Case lD 22916404 9070068222

153002

3

[100 when we receive the return within 6 months of the filing date - this is a fixed penalty for late filed returns 8300 or 57o of the tax owing whichever is the greater, this will also be due in addition to the €100 for returns received more than 6 months late - this is a fixed penalty for late filed returns t300 or 5% of the tax owing whichever is the greater, this will also be due in addition to the above, for returns received more than 12 months late a further penal$ - this is a fixed penalty for late filed returns i You have been charged penalties for the period from i toioglzot 5to 2710112017 A 8100 fixed penalty jql?99^9 ,,*Eff 1

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"[email protected]*sqhe$"ule-9!Lo*Uc-f"rnerse

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i A further penalty of t300 or Salo of the tax owing whichever i is the greater for returns over 6 months late ule

e300.00

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to the Finance Act 2009

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A further penalty of f300 or 5o/o of the tax owing whichever I is the greater for returns over 12 months late

e300.00

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LP-egsrep!"tglssbeqsls-?s10@* Total amount to pay

€700.00

You will also have to pay interest on all outstanding amounts, including any penalties.

lf something is wrong lf this notice has been issued to someone who has died, please let us know the date of

death and who is looking after their tax affairs.

Appealing against this penalty lf you want to appeal you must do so in writing by

2ilfi12017.

You can find more information about your appeal and review nghts in factsheet HMRC1, 'HMRC Decisions - What to do if you disagree'. Go to www.gov.uk and search 'What to do if you disagree' for a copy of this factsheet or phone our orderline on +44 161 930 8331. lf you contact us about this penal$, you need to quote the NRCGT reference NRCGT14033 and the Case lD 22916444. I you write to us, please send the correspondence to: Non-Resident Capital Gains Tax Benton Park View Longbenton Tyne and Wear UNITED KINGDOM NE98 1ZZ

lf you send documents you must tell us if you want them returned. We may securely destroy them after 90 days.

Payment of penalty if you appeal lf you appeal, you may still find it helpful to pay the penalty. Paying the penalty may stop more interest accruing if your appeal doesn't succeed.

lnterest accrues from 2811012017. The appeal does not change this date. lf your appeal is successful, we'll cancel the

penalty.

.

More information You can avoid future penalties by filing and paying on time. The longer you delay filing a return or making a payment, the greater the penalty. To find out more about filing and payment deadlines, go to www.gov.uUpay-capital-gains-tax-for-non-residents. You can also phone our helpline on +44 135 535 9A22.

NRCGT14033 Case lD 22916404 9070068222 153002

i j

lf you contact us, we can deal with you more quickly if you quote our reference number and

provide a daytime phone number.

Yours sincerely

NRCGT Team Join the millions of taxpayers already using their Personal Tax Account to access a range of HMRC services. lt takes just a few minutes to get started, go to www.gov.ukipersonal-taxaccount To find out what you can expect from us and what we expect from you go to www.gov.uUhmrclyour-charter and have a look at'Your Charter'.

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