FTTTx PAYE and NIC – annual employer’s return (P35/P14) for 2009-10 – Appellants ceased to trade in May 2009 – did not submit employer’s year end return, not realising one was required – only realised when received first penalty for andpound;400 – wrote to HMRC asking for paper P35 if one still needed to be filed – no reply from HMRC – when HMRC sought to collect penalties, Appellant contacted HMRC to be told return should be filed – held no reasonable excuse for period of delay up to receipt of first penalty notice, but reasonable excuse thereafter – penalty therefore reduced from andpound;800 to andpound;500, which was ‘harsh but not plainly unfair’ – appeal allowed in part
Citations:
[2011] UKFTT 851 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 October 2022; Ref: scu.450889