.png)
.png)
The taxpayer a small village rugby club with a single employee submitted its PAYE end-of-year returns by post and had an unblemished compliance record. In April 2010 the club was told it had to submit its 2009/10 return online.
The individual who completed the returns Mr H did not own a computer and so asked a third party to help.
He found out he needed a user identification; the time it would take to obtain one would delay submission of the return so he told HMRC. They replied that a delay would be all right provided it was not ‘going into months over’.
Mr H completed the return on 26 May 2010 and printed a copy but forgot to press the submit button. The tax was paid by 24 May.
The Revenue...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
