Ambiguous wording

The taxpayer partnership filed its 2007/08 self assessment (SA) return on paper posting it on 31 January 2009.

For that year SA paper returns had to be submitted by 31 October 2008. The 31 January deadline was available only for returns filed online.

D the representative partner of the partnership was aware of the filing dates and requirements and had intended to submit the return electronically. His own and his wife’s personal tax returns were completed online.

However when he tried to do the same for the partnership return on 31 January 2009 he found he needed third party software. He therefore submitted the return on paper.

While HMRC’s notice to file the partnership return mentioned the need to use third party software D had thought this was an option.

He said the notice should have made it more clear that...