The first tier tribunal has rejected three RTI penalty appeals after the accounting firm involved experienced problems filing end-of-year annual returns for 2012/13.
In April 2013 accountancy firm Tax Link installed new software in order to comply with the requirement for real time information (RTI).
Despite its attempts to comply with RTI, the migration of data to the new software caused a disruption of computer records, including PAYE reference numbers. HMRC had no record of an attempt to file the return before the due date.
Unlike two recent RTI penalty cases, which went in favour of the taxpayer, all three were turned down by the tribunal.
The cases were...