Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Notice must be specific

25 October 2013
Issue: 4426 / Categories: Tax cases , Admin , Self assessment

R Morgan; K Donaldson (TC2720)

The appeals of two taxpayers were joined because they both concerned the daily penalty regime introduced in FA 2009 Sch 55 for late self assessment returns.

The first party posted his 2010/11 return on 27 April 2012 after contacting HMRC on 14 March. The tax department imposed a £100 late filing penalty (Sch 55 para 3) which he paid because he knew a return was due for the year.

The Revenue also charged daily fines under Sch 55 para 4 against which the taxpayer appealed. He said he would have filed his return online immediately had he been told on 14 March that penalties were accruing.

The second taxpayer filed his 2010/11 return on paper on 1 May 2012 in response to a letter from the taxman dated 18 April warning him about daily sanctions.

He was charged £100 under Sch 55 para 3 ...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon