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The appellant Mr Fisher traded as The Crispin until 28 July 2008 when the business ceased. He should have submitted an employer’s annual return to HMRC by 19 May 2009 but failed to do so and was sent a fixed penalty charge in May 2010.
The taxpayer appealed claiming reasonable excuse. He said that while preparing for the sale of the business he spoke on the telephone to HMRC with regard to finalising PAYE arrangements.
According to the taxpayer HMRC told him to send them a letter explaining about the closure of the business and that the PAYE should be brought up to date which it was.
He said he specifically asked the person to whom he was speaking whether or not he needed to do anything else and enquired if the letter...
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