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The taxpayer was a small charity that engaged Mr Williams a chartered accountant to act on its behalf.
On 27 September 2010 HMRC issued a penalty notice for £400 in respect of a monthly £100 penalty for failure to file a P35 PAYE end of year return in respect of 2009/10 on or by 19 May 2010.
In fact as the penalty notice was not issued until 27 September this meant that another monthly deadline had been missed meaning the total penalty at that point would be £500 because the return was filed on 12 October 2010.
Mr Williams requested an HMRC review of the penalty contending he had filed the P35 online on 16 May 2010.
HMRC concluded that the penalty was correct and the charity appealed.
The First-tier...
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