Seghill Rugby Football Club (TC3078)
The taxpayer was an unincorporated rugby union club with one employee. It submitted the P14 form for 2010/11 on time but did not file the P35 employer return until it after received a notice of penalties of £300 for non-submission.
The club said it was “onerous” to expect an organisation of its nature to submit returns online. It would have submitted the P35 sooner had HMRC acted more quickly.
The First-tier Tribunal sympathised with the taxpayer but said the Upper Tribunal’s decision in Hok stated that the Revenue’s delay in issuing fines was not ground for allowing an appeal.
The tribunal questioned why the tax department’s computers could not have been programmed to issue a warning that a P35 was required when acknowledging receipt of a P14 but said it had to dismiss the appeal “regrettably”.
The judge added “It is presumably of no comfort...
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