No proof of postage

The taxpayer received on 10 April 2014 a notice to file a 2012/13 self assessment return. The submission deadline was 17 July, in accordance with TMA 1970, s 8(1H).

HMRC alleged they received the form on 20 August and imposed a late-filing penalty.

The taxpayer appealed, claiming his wife mailed the return on 6 May; she used a postbox, and was unable to provide proof of postage.

The First-tier Tribunal agreed that mailed items going astray might constitute reasonable excuse, but appeal would be dismissed due to the lack of proof of the return having been posted.

Issue: 4501 / Categories: Tax cases , Admin , Self assessment