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The taxpayer incurred penalties for late payment of PAYE and National Insurance during the year 2010/11 imposed under FA 2009 Sch 56.
It was accepted that payments had been late on three occasions but the taxpayer said the cheques for months 3 4 6 7 and 8 had been posted in good time to arrive at HMRC by the due date.
The taxpayer produced a log book that was completed by employees for each item of mail. It showed the date of posting the recipient and the content of the letter. All post was sent first class.
The book showed the cheques had been posted on 16 July 18 August 18 September 18 November and 17 December but according to the taxman’s records each was received several days after the due date.
The tribunal agreed payment...
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