With one of the most sophisticated and expensive ‘super computer systems’ in the World you would expect the HMRC system to cope during periods of high demand. As in the past 2016-17 sees the system failing when under pressure.
Currently many millions of the self employed are logging on to the website only to see that it is experiencing difficulties and crashing when connected. This is happening because the self assessment returns need to be filed by midnight on 31 January 2017. If the assessment is posted online later than that date HMRC automatically charges the culprit a late penalty fine of £100 with the potential for further penalties to be added.
Could the additional income received from these punitive fines be the reason that this problem remains unfixed?