Providence Health Consultants Ltd v Revenue and Customs: FTTTx 24 Oct 2013 dls 4 years ago FTTTx PAYE – late submission of Employer’s Annual Return -Whether reasonable excuse for late submission of return – Yes. [2013] UKFTT 601 (TC) Bailii England and Wales Income Tax Updated: 26 November 2021; Ref: scu.517735