| Transport services keep Liverpool and 
Wirral open for business and leisure every day of the week WHETHER people are travelling around 
the City Region for work or for leisure they are reminded that there are plenty 
of hassle free travel options, to help them cross the river at weekends during 
the Wirral Loop Line Track Renewal works. Alternative transport services put in 
place during the work, which is part of a ₤340m investment in the Liverpool City 
Region's Rail Network, over the next 3 years, are working well.
 Customers are reminded that these transport services will also continue to run 
at the weekends for the duration of the track renewal works which is due to 
finish, on 18 June 2017.
 
 Rail Replacement buses; express services run directly from Birkenhead Central 
and Birkenhead North to Moorfields and St George's Hall, with return buses at 
least every 15 minutes and fast journey times through the tunnels.
 
 People who would normally use loop services to get around the City Centre trains 
between:- James St, Moorfields, Lime St and Central; can use their rail tickets 
on the 10A bus, to travel around the 'loop.'
 
 The Northern Line is not affected by these works. Don't forget any customers 
using Rail Replacement services to travel to Moorfields can also pick up 1 of 12 
trains per hour, on the Northern Line, from Moorfields to Liverpool Central if 
they are heading to this part of the City.
 A limited bike bus service is also available 
for cyclists. Information and the timetable is available on the Merseyrail 
website.
 Mersey Ferries; a River Cruise Explorer service runs at the weekends and tickets 
for those intending to go cross river, rather than take the full cruise, are 
available. Sailings depart from the Pier Head every hour between 10am and 4pm 
and there is free parking for 370 cars at Seacombe. The Ferries are also an 
option for cyclists as cycles can't be carried on rail replacement buses. Bus, 
14 existing cross river bus services run between Wirral / Chester and Liverpool.
 
 Mersey Tunnels; tunnels are proving to be flowing freely at weekends, apart from 
periods of match day traffic, meaning that driving may be an option on Saturdays 
and Sundays without creating congestion in the tunnels.
 
 Merseytravel Interim Chief Executive Frank Rogers said:- "Our monitoring 
figures for the 1st few weeks show that the alternative transport services are 
running very well and are keeping people moving across the river, in both 
directions, both during the week and at weekends. We'd like to thank the people 
of the City Region for following the transport advice and helping to mitigate 
delay. The figures also show that traffic continues to flow freely through the 
tunnels in both directions at the weekends, meaning that taking the car could be 
an additional option on Saturdays and Sundays. We also expect this to also be 
the case during Phase 2 of the works which starts on Monday, 13 February 2017. 
Transport providers will continue to work closely together throughout the 
programme to monitor and manage the transport network, ensuring that the 
Liverpool City Region is kept moving and people can continue with their work and 
leisure activities."
 
 Phase 2 of the works will begin on Monday, 13 February when all Wirral line 
trains will start and terminate at James Street Station from Monday, to Friday. 
At weekends, all services will start and terminate at Birkenhead North and 
Birkenhead Central Stations. Rail replacement buses will run between Wirral and 
Liverpool stations. More information and travel advice for Phase 2 will be 
available soon and will be included on Merseyrail's information and advice 
pages.
 |  | How to save yourself a ₤100 
fine for late filing 
THE Low Incomes Tax Reform Group (LITRG) is urging 
taxpayers who miss the Self Assessment filing deadline, on Tuesday, 31 January 
2017, but who have a reasonable excuse for the delay, to appeal against 
penalties for late filing.
 LITRG supports HMRC's efforts to encourage people to file returns and pay Tax 
due from them by the proper date. But the campaign group is concerned that some 
of those who do not make the deadline may not appeal against sanctions for late 
filing because they are not aware of their rights.
 
 Anthony Thomas, LITRG Chairman, said:- "We are anxious that people may 
feel somewhat panicked by penalty notices from HMRC and just pay financial 
sanctions for filing Self Assessment forms late without considering that there 
may be a perfectly good reason for the delay in filing that may make them 
eligible for special treatment."
 
 LITRG is reminding taxpayers that there could be extenuating circumstances where 
someone may be able to avoid a penalty by claiming what HMRC define as a 
'reasonable excuse' for filing their Tax return late. These could 
include flooding or severe weather problems, but also life events such as 
serious illness or bereavement, and other causes beyond the taxpayer's control.
 
 It is important that even if a reasonable excuse is established, the taxpayer 
files without unreasonable delay once the excuse has ceased. For example, if 
illness prevented them from filing on time, they must file as soon as reasonably 
practicable when they recover from their illness. It may be that a combination 
of reasons, rather than a single reason, together may constitute a reasonable 
excuse. In all cases full details must be sent to HMRC.
 
 An online copy of the form that may be submitted with a late Tax return, 
claiming reasonable excuse, can be found on the GOV.UK website. If someone has 
received a penalty notice, an appeal notice will usually accompany it, but, if 
not, the appeal notice can be downloaded from the GOV.UK website. People can 
also send in a letter to make an appeal.
 
 Separately from late filing penalties, HMRC may also charge a penalty if a 
taxpayer submits an inaccurate return to HMRC which results in them understating 
their liability to Tax or claiming too much by way of loss relief or repayment 
of tax. It typically amounts to 15% of the Tax understated. For a penalty to be 
properly chargeable, the mistake must be 'careless' or deliberate.
 
 'Careless' indicates they have failed to take reasonable care, but what 
constitutes 'reasonable' care depends on the individual's 
particular circumstances and abilities. For example, a mistake which may be 
deemed reasonable for a pensioner with no prior knowledge of the Tax system may 
not be thought reasonable if perpetrated by a qualified lawyer or accountant.
 
 If a mistake is not careless but a genuine error made while exercising 
reasonable care, HMRC is not entitled to charge a penalty at all. This is the 
case even if their Tax liability is understated as a result of the error.
 
 Anthony Thomas said:- "It is important that people are aware of their 
rights and duties. If someone who is charged a penalty for inaccuracy in their 
return believes their mistake was not careless as defined by HMRC, but an honest 
mistake despite taking reasonable care, then they should appeal against the 
penalty notice."
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