After several cups of tea, episodes with the calculator, rechecking and punching lots of holes in supplier invoices, I have finally finished neatly filing my paperwork and have done my profit and loss account for the tax year ended 5 April 2009! Hurray! So I now know how much tax I owe and have to pay - boo, hiss!
I've just been on the HMRC website in order to file on-line and dutifully pay using my debit card but this is the first time I've filed on-line, my accountant always did a paper one for me. Moira Stewart didn't tell me that you have to register and the tax man then sends you an activation code which can take up to 7 days to arrive which means I probably won't get mine before the 31 January deadline. So I imagine, they will try to make me pay the £100 penalty ... that isn't going to happen. It's not my fault .... Moira just told me to go on-line before 31 January - she didn't tell me the bit about the activation code!
I'm really happy I have finished the preparatory paperwork, it's a weight off my mind (for the time being) and I have just quietly and calmly resigned myself to a fight over the penalty, I think I have a good case to not pay it. At the end of the day, it's not the end of the world if I have to, but I will do my utmost to make a nuisance of myself so they say "OK" just to stop me complaining about it :-)