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Covid related closure was not reasonable excuse

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An employer appealed against penalties imposed for late RTI returns, but the period of lateness pre-dated the pandemic, so the FTT did not accept this was a special circumstance.

13th Jan 2021
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Cherwell Optical Limited [TC07852] is required to submit RTI returns as required by the Income Tax (PAYE) Regulations 2003 reg 67B, on or before making a relevant payment to an employee. Cherwell did not submit its RTI returns on time for the periods ending 5 June, 5 August, 5 September and 5 October 2019.

HMRC issued Cherwell with four penalties of £100 under FA 2009, sch 55, one for each failure to file the RTI return on time for the tax month.

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