Get online – no excuse

Two parish councils appealed to the First-tier Tribunal in respect of penalties imposed for the late submission of employers’ annual returns.

The appeals were linked because the same individual was responsible for making the returns in respect of each council and the facts are similar.

C was clerk to and only employee of each parish council. He managed to file the 2008 employer return online but said that he found the 2009 form too complicated. He sent HMRC a letter enclosing his tax return stating his salary and mentioning he found the online filing system too difficult.

HMRC said they did not receive the letter. They imposed a late-filing penalty. C appealed saying that he had asked HMRC for help with the online filing but not received any.

The department reviewed the penalty but noted that an HMRC officer had called on...