Confusing due dates

The taxpayer was an employee and did not normally have to complete a tax return.

HMRC sent him a tax return on 22 August 2012 having found he had outstanding tax of £8 595 for 2009/10. The document was required to be filed by 29 November 2012.

The Revenue sent the taxpayer a self assessment tax calculation in February 2013. The amount due was £8 595 which had been payable by 31 January 2011. The tax department imposed a surcharge on the late paid tax.

The taxpayer appealed against the penalty claiming he was unused to completing tax returns and was neither a tax expert nor employed an adviser.

The First-tier Tribunal said it was understandable that the taxpayer was unaware an underpayment had arisen and could not be collected through his tax code because in previous years shortfalls had been coded.

The due dates...