T McGibney
Registered User
- Messages
- 6,206
There'll be uproar when the proverbial starts to hits the fan next October...
Am I the only person who thinks that when you have 10 months to file a return (10.5 months if you file via ROS), and you still submit it late, you deserve to be surcharged?
- A proprietary director is deemed to be a chargeable person, regardless of whether they derive any income from the directorship. They must file a tax return by the filing date or the surcharge applies. The surcharge is based on their liability from all sources of income.
- Revenue will only consider a surcharge appeal if you provide a valid reason as to why the return could not have been filed on time.
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