Unexplained postal delays

In May 2010 HMRC sent the taxpayer company a standard warning letter stating the business had not made a PAYE payment on time and might be liable to a late payment penalty if the oversight recurred.

Eleven months later In June 2011 the department imposed a penalty under FA 2009 Sch 56 para 6(7) on the basis the company had made 11 late payments.

The company appealed saying the cheque for the months June to September had been sent first class in good time for the due dates.

The June payment had been posted on the 14th of that month – but it had not received by HMRC until the 22nd. The August payment had been sent on the 16th but did was not obtained by the Revenue until 1 September.

The First-tier Tribunal agreed there...