Proof of postage required

The taxpayer appealed against a penalty imposed by HMRC for the late submission of a monthly construction industry scheme return.

He explained he ensured that the returns were posted on the 13th day of each month with the correct postage paid. He could not provide proof but claimed any delay in the return arriving at HMRC’s office was due to inefficiency on the part of Royal Mail.

Furthermore the taxpayer claimed his recent compliance history indicated that his returns were submitted on time.

HMRC said that while proof of postage was not legally required where delay was cited as a reasonable excuse some evidence of postage should be produced. The department pointed out that the taxpayer had appealed against a late filing penalty on a previous occasion.

That appeal had been allowed but an ‘educational...