Self assessment late filing penalty

The taxpayer traded as a surveyor. His wife dealt with his bookkeeping and PAYE matters. HMRC printouts confirmed she had logged on to the department’s website to submit the form P35 for 2010/11 two months before the filing deadline.

She had also confirmed by phone calls that the information had been received by the Revenue – but she had failed to press a button or tick a box such that the actual submission had not been made.

Four £100 penalty notices were issued as a result plus another £100 for the following month shortly afterwards.

The taxpayer appealed contending there was reasonable excuse for the failure to file and that the delay in notification by the taxman was unacceptable.

The tribunal had no hesitation in finding that numerous efforts had been made to file the return and that the taxpayer’s wife had been told misleadingly that the...