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In a case concerning P35s the taxpayer received penalties for alleged late-filed returns for 2007/08 to 2009/10. For the two earliest years she filed her returns on paper as she was entitled but said HMRC mislaid them.
She added she was not informed that the department had not received the returns until she received a penalty notice dated 16 February 2011. HMRC claimed they had no proof the paper returns had been filed.
The First-tier Tribunal judge Anne Redston found as a fact that the 2007/08 and 2008/09 returns had been sent by post on time based on the taxpayer having complied with her responsibilities in the previous 13 years.
Ms Redston said under the Interpretations Act the documents would be deemed to be delivered unless it could be proved otherwise. The Revenue had not proved the returns had not been...
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