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Great late filing penalty case

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Judge not only allows appeal but gives permission for a very late appeal, so this case can possibly be used to defeat most HMRC late filing SA penalties (assuming deficient evidence of notice to file).

Needless to say the trick is to have the appeal done on the papers rather than in person (but then HMRC may not agree to that if you cite the above case!).

A similar recent case re deficient evidence of CIS penalties is here:


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By Rebecca Cave
21st May 2019 13:44

I'll look at that one, thanks Justin.

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By alan.rolfe
21st May 2019 15:13

The SA penalty case Judge mentions :

"Where the document shows a “Return Issue Date” of “6/04/15” I can be reasonably certain that that is a fiction, because those with experience in this Tribunal well know that, absent special circumstances, that is the date which appears alongside every person’s Return Summary alongside the words “Return Issued Date”. It is equally well known that the reality is that HMRC sends out Notices to File on a staggered basis because, logistically, it simply could not hand over to the Royal Mail the huge volume of letters which it would need to send if every relevant taxpayer was sent a Notice to File on the same day of each year. Nonetheless, that would have to be the factual situation for that record to be a true and reliable record. The record is therefore inherently improbable and unreliable"

This coincided with my own Notice to File a Tax Return, however that was received electronically today with the date of... 6 April.

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By Paul D Utherone
22nd May 2019 15:14

Read that this morning, and it's a descision by Geraint Jones, who tends to err in the "customer's" favour in these and similar cases. - note to self 'Hope Geraint Jones is sitting in your tribunal case and maybe not some others'

Platt TC07131 - who is referred to in the first para of this case - was issued the same day and is identical in many respects as to result and reason.

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By Justin Bryant
09th Jul 2019 19:53

Similar recent case endorsing above case is here:

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