INCOME TAX – PAYE – Schedule 56 Finance Act 2009 – penalty for late payment – what constitutes late payment – based on time of receipt of cheque by HMRC, not clearance of cheque – either late or not, without flexibility – number of occasions considered – payment record for periods in other tax years not relevant – payments under time to pay agreement only excluded where due after agreement requested – whether employer aware that penalty liability accumulating – held, on facts, that information was provided by HMRC contacts and through Employer Bulletin and website – penalty calculation not linked to interest, and penalty not disproportionate – HMRC decisions as to penalty and amount affirmed – appeal dismissed
Citations:
[2012] UKFTT 537 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 17 July 2022; Ref: scu.466131
