Last minute will not do

The taxpayer company intended to file its end-of-year return online on 18 May 2010 but belatedly realised it needed an activation code. It contacted HMRC to see if it could submit on paper but was told no.

By the time the company received its activation code the filing deadline had passed. The firm said the return was filed on 27 May but the Revenue denied having received it.

In September on the basis the return had not been filed the taxman sent a penalty notice for not filing. The document did not however state that according to HMRC the return was outstanding.

The company appealed the notice but the Revenue wrote again to chase the penalty stating the company had ‘not submitted all returns on time’. The taxpayer queried the...