Mayfield Parish Church v Revenue and Customs: FTTTx 3 Jan 2012

PENALTY for late filing of P35 (end of year PAYE) returns – whether a reasonable excuse had been shown for the late filing – Clerk to the Appellant communicated her address to HMRC but the requisite forms had not been sent to her – when she became aware of the issue she acted with reasonable promptness to file the returns – Appeal allowed
[2012] UKFTT 3 (TC)

Updated: 22 March 2021; Ref: scu.450816