Waited too long

The taxpayer submitted her 2008/09 self assessment tax return and paid the relevant tax seven months late. She explained she had planned to file online and made several telephone calls in January 2010 to HMRC to obtain an activation code to enable her to do so.

However she had not received the code by 1 February 2010 so she called the Revenue and was told there were technical problems but once they were resolvedm she would be sent the log in details.

Still no notification was sent but the taxpayer did not contact the taxman again until August 2010. She then received the code enabling her to submit her return online.

HMRC imposed late-filing penalties in respect of the tax return and interest on the late paid tax. The taxpayer appealed.

The First-tier Tribunal said...