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The taxpayer’s employment with the Royal Bank of Scotland was terminated in November 2009. His form P45 showed earnings of £44 844 for 2009/10. Holiday pay of £6 400 was not included although it appeared on his P14. He received a bonus from the bank of £1 611 in March 2010.
After discovering the figures in the taxpayer’s return were incorrect HMRC imposed penalties for carelessness.
The taxpayer said the mistakes were caused by the error on his P45 of which he had been unaware. He had not included his bonus because he did not believe he was entitled to it and had expected the bank to ask for repayment.
The First-tier Tribunal said the taxpayer was honest and sincere but he should have checked with the bank as to whether or not he was entitled to the bonus.
However the error on the P45...
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