THE Inland Revenue has annoyed local taxpayers by sending them incorrect £100 penalties for not submitting their returns in time. It is claimed that some business and personal clients who sent in their self-assessment forms BEFORE the January 31 deadline are being penalised unfairly. Mr Mark Sheen, Tax Partner at chartered accountants Barlow Andrews in Chorley New Road, Bolton, said today: "We have had about a dozen cases and people are not happy."

He should know - he has had a penalty notice himself.

Mr Sheen's tax affairs are handled by an Inland Revenue office in Euston Green, London - a legacy of his former employment with Cooper Lancaster Brewers.

He knows his form went in on January 4, but the Inland Revenue has still written to him saying he owes them £100.

Mr Sheen believes something has gone wrong with the computer processing of the forms.

"We are not trying to blame the Revenue," Mr Sheen said.

"But if people find they have got a penalty they should ring the Revenue and find out why."

Mr Sheen said he knew of incorrect penalty notices being issued from Bolton, Manchester, York - and his own from London.

"We are sending in written appeals against this," he said.

An Inland Revenue spokeswoman in London said that now they were aware of the situation it would be investigated.

Regret

"As far as we are aware this is not a national systems failure," she said.

"There could have been a problem in the Bolton area and we do regret the issue of any penalty notices in error.

"Anyone receiving an incorrect penalty notice should appeal immediately to their tax office.

"If it has been issued as an error on our part it will be cancelled."

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