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The taxpayer appealed against penalties totalling £1 600 for not filing an employer’s end-of-year return for 2009/10 by 19 May.
She had been in hospital in October 2009 and again in May 2010 and had sold her recruitment business in March 2010 handing over all records to the new owner.
The taxpayer explained she believed that the new owner would have dealt with the employer’s return.
HMRC claimed they had not been informed about the change of ownership of the business until February 2011. They said further that when a company closed down the proprietor still had to send in the form P35 on time.
The First-tier Tribunal judge noted it was not disputed that the business had been sold in March 2010 before the end of the 2009/10 tax year.
Under Income Tax (PAYE) Regulations reg 102(4) the new employer assumed...
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