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The taxpayer company believed it had filed its 2009/10 P11D(b) online, using HMRC software, before the 6 July deadline, and received acknowledgement of receipt from the taxman.
In November, the firm received a penalty notice on the basis the form had not been filed. The company director wrote back, saying the document had been submitted in time and enclosing a copy.
The Revenue rejected the appeal, and claimed the return was outstanding. After speaking to the deparment's helpdesk, the director resubmitted the form.
It subsequently emerged that the original return was visible on HMRC’s system but was being blocked.
The First-tier Tribunal noted that legislation requires the P11D(b) to be delivered by a certain date; on the facts of the case, the form had been delivered.
If it was visible on the Revenue’s system, it must have been delivered.
The company taxpayer’s appeal was allowed.
