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E N Jones (TC3085)
The taxpayer was issued a notice on 6 April 2011 to file a self assessment tax return for 2010/11. She submitted the document online on 11 October 2011 but did not pay the tax due until 6 March 2012.
HMRC imposed a surcharge at 5% of the outstanding tax.
The taxpayer appealed saying she had not been told how much tax to pay and claiming she had always paid on time previously having received advance notice of the amount due. Neither she nor her agent had received notification of what to pay on this occasion.
The Revenue argued that the agent would have been automatically sent a calculation of the tax due on receipt of the return – and the agent would have been able to check the taxpayer’s self assessment record to check the amount to be paid. There was no need to rely on the authorities...
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