M Styles (TC2599)
The taxpayer was made in redundant in 2008/09. His pay for the year exceeded £100 000 which the employer incorrectly taxed at 20%.
HMRC sent the taxpayer a return for 2008/09 in June 2011 telling him it had to be returned within three months. He submitted the document on time and received a tax calculation from the department.
The taxpayer settled the tax in a timely fashion but the Revenue imposed a late-payment penalty on the grounds that sum should have been paid by 31 January 2010. The taxpayer appealed.
The First-tier Tribunal quashed the penalty: the taxpayer had not been responsible for the incorrect tax deductions under PAYE and HMRC’s letter sending the return had not specified a payment date.
The deadline appeared on the return as 31 January 2010 but the Revenue did not state what the date would be if the return...
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