Process was completed

The taxpayer filed his 2009/10 tax return online on 27 January using HMRC software. He received a response telling him that he owed tax which he paid by cheque. The taxman issued a penalty the following month for late submission of his return.

The taxpayer queried the fine saying he had filed electronically before the 31 January deadline. The Revenue claimed it had not received the return. The department suggested the taxpayer had completed the form and viewed his calculation but not submitted the finished document.

The taxpayer appealed.

He had been “meticulous” in keeping records of the precise time and date of filing the First-tier Tribunal noted. It was clear he had used HMRC’s system to file a return and calculate his liability meaning it would have been odd had he not submitted the document. The responses he received from HMRC suggested to...