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Wayne Watkins Oil Burner Services Ltd (TC2610)
The taxpayer company appealed against a penalty imposed for the late filing of an end-of-year employer return form P35.
The business said its agent filed the document on 3 May 2012 and received an email from HMRC, stating submission had been successful. It was a generic message sent in reply to both live and test submissions.
The agent contacted the Revenue on receipt of the penalty notice and was told the return had been a test submission. He re-filed the return immediately.
The First-tier Tribunal was satisfied the taxpayer believed its return had been filed punctually. It had been submitted in good time and acknowledged by HMRC. The company had not been told the document was defective.
The tribunal said the taxpayer’s actions were those of a “prudent employer conscious of [its] responsibilities under the taxes acts”.
The taxpayer’s appeal was allowed and the penalty cancelled.
