I agree with your position. But this is where we must demand more reasonable processing times. I am going to try and be reasonable myself with what I want. I personally would be ok with 5 or 6 months to get a Form 1 or 4 back, I still think it should be 3, but 11 or 12 months is unacceptable. In this modern world it is hard to plan what you are going to do next month, let alone a year and you should not be punished when you filled out the forms in good faith and due to inaction, you get kicked around and go to the back of the line when you need to move.