I was fined over £1000 last year for an unpaid £100 late self assessment submission. This was not paid as I do not complete self assessment. However my tax code was changed from 1267L to 249LX in November to recover this fine from my PAYE wages.
I appealed the original fine and this was upheld and the fine was cancelled. This was after I had already made the payment through my salary.
I contacted HMRC in late March for a refund but I was told that after 14th March there was an embargo on amending tax records due to being near the end of the tax year.
I have attempted contact several times over the last week when I got through to Self Assessment I was told I needed to talk to the PAYE department, however they said I need to discuss this with Self Assessment. I was transferred over again but cut off. I made several more attempts to get through but kept getting cut off.
Please can you advise me on how/when I can get a refund on the fine which was paid and then cancelled, and which department I should speak to?