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Smart Polymers Ltd (TC2987)
The taxpayer company appealed against a penalty imposed for the late filing of its 2011/12 employer annual return.
The only employee explained he had tried to file the return online but had been unable because of problems with HMRC’s online service.
He wrote to the department on 15 May explaining his difficulty and enclosing a paper return. He added he had tried on several occasions to get help from the Revenue by phone but found it impossible to get through.
The same problems occurred when the taxpayer tried to file its 2012/13 employer return.
The First-tier Tribunal decided that the taxpayer’s actions constituted a reasonable excuse for failing to submit the 2011/12 return online. The employee had contacted the taxman about the problem on several occasions but no one had been able to help.
He was eventually told how to correct the problem and then he followed...
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