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The taxpayer business sent its monthly construction industry scheme return to HMRC using a photocopy rather than the original form.
The Revenue said returns on photocopied forms were unacceptable and therefore the taxpayer was liable to a penalty for not submitting its return on time.
The taxpayer appealed.
The First-tier Tribunal looked at reg 4(1) of the Income Tax (CIS) Regulations 2005 which states a return must be made ‘in a document or format provided or approved’ by HMRC.
The tribunal judge said it was clear that if HMRC provided a document to be used as a return the department must have approved its format. If the format of an original return was approved it followed that the format of a copy of the document was also approved.
The Revenue may not approve...
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