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The taxpayer had two jobs during 2008/09. The first was with CS and the second with Liberty. Her employment with the latter business ended in October 2008.
She submitted her tax return but failed to complete an employment page for each position and she did not include a lump sum paid by Liberty.
HMRC opened an enquiry into the return saying the taxpayer had been careless in completing her return. The department imposed a penalty of £2 053.
The First-tier Tribunal said the taxpayer had taken insufficient care when completing her return to ensure she included all her income from Liberty.
As well as a P45 she had payslips and clear HMRC guidance to help her complete a tax return. In total the omission of the lump sum amounted to 20% of her gross earnings.
The tribunal noted she had acted promptly to correct...
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